6.2.7.1 Accounting

Taxpayers who are managers of landfills or waste incineration or co-incineration facilities must keep, in accordance with the regulations, a dated record of the waste deposited, incinerated and co-incinerated. This obligation will be considered fulfilled by keeping the chronological file referred to in article 64 of this law 7/2022, of April 8, on waste and contaminated soils for a circular economy.