Doctrine by topic · DGT Observatory

Waste Manager: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 10 rulings · 2014–2024

Current position

Taxpayers are those who deliver waste for disposal or recovery. Landfill or incineration facility managers act as substitute taxable persons when they are distinct from the taxpayers, and must pass on the accrued tax amounts to the latter.

The DGT's position remains stable regarding the application of exemptions for equipment recharging and the refund of the tax through accreditation of delivery to managers. Recent doctrine shifts towards the definition of the status of substitute taxable person in waste management.

Turning points

  1. V0613-24

    Defines the figure of the landfill or incineration facility manager as a substitute taxable person who must pass on the tax amounts to the taxpayer.

Analysis based on 10 of 10 rulings with a stated position. Updated 28 September 2026.

Rulings on this topic

10
V0613-24 9 Apr 2024

Landfill or incineration facility managers may act as substitute taxpayers

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
sujeto pasivocontribuyentesustituto del contribuyentehecho imponiblerepercusión Ley 7/2022LGT — Ley 58/2003 General Tributaria art. 35.4
Affects CompanyExpat · Non-residentIndividual
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