Doctrine by topic · DGT Observatory
How the DGT's position on this topic has evolved, and the rulings it rests on.
Current position
The exemption under art. 89.f) of Law 7/2022 requires that the waste results from treatment operations, are not municipal waste rejects, and originate from recovery facilities that do not perform intermediate treatments. It is essential that the facilities hold the proper authorization for said recovery operations. The exemption is applicable regardless of whether the landfill is owned or third-party.
The DGT's position has remained constant since the first ruling, defining the three cumulative requirements for the exemption. Throughout the sequence, the administration has specified that the exemption is applicable to various types of waste (industrial, R03, R04, construction) as long as municipal rejects are excluded and the nature of the operation is proven.
Analysis based on 9 of 9 rulings with a stated position. Updated 29 September 2026.