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 recovery operations, are not municipal waste rejects, and originate from recovery facilities that do not perform intermediate treatments. For the exemption regarding the use of inert waste, such waste must be destined for restoration, conditioning, or landfilling works within the landfill itself for construction purposes, excluding the ordinary filling of the cell.
The position has moved from defining general tax rates in 2014 to focusing on the application of specific exemptions following Law 7/2022. The DGT has progressively specified which recovery operations (such as R03, R04, R05, or R11) qualify and which are considered excluded intermediate treatments (such as R12).
Turning points
Establishes that the exemption applies to recovery waste that does not constitute intermediate treatments, specifically mentioning operations R05 and R11.
Clarifies that operation R12 is considered an intermediate treatment and, therefore, does not allow for the exemption.
Specifies that the exemption for inert waste requires a construction or restoration purpose within the landfill, excluding the ordinary filling of the cell.
Analysis based on 16 of 17 rulings with a stated position. Updated 26 September 2026.