Tax benefits: Exemption assumptions
Know the assumptions and conditions in which you can benefit from a tax exemption case.
If you have taken advantage of any of the exemptions listed below, you must not forget that you must actually use the product subject to the tax for the purpose intended for the tax benefit and keep documentation proving the fact that justifies it during the limitation period.
The delivery of waste to landfills, or incineration facilities, or waste co-incineration is exempt when:
- It is ordered by public authorities in situations of force majeure, extreme necessity or catastrophe.
- They are delivered from confiscations of assets to be destroyed.
- Waste is delivered that comes from subject operations that would have been effectively taxed by this tax.
- Waste for which there is a legal obligation to dispose of in these facilities is delivered.
- Waste resulting from treatment operations other than the rejection of municipal waste from facilities that carry out recovery operations that are not intermediate treatment operations is delivered.
Municipal waste rejections are those resulting from the municipal waste treatments mentioned in letters d), e) and g) of section 1 of Annex IV of Royal Decree 646/2020, of July 7, as well as recovered solid fuels and fuels. derived from municipal waste.
Intermediate treatment operations are recovery operations coded as R12 or R13 in Annex II of Law 7/2022, of April 8, on waste and contaminated soils for a circular economy. Also, elimination operations coded as D8, D9, D13, D14 or D1 in Annex III of Law 7/2022, of April 8, on waste and contaminated soils for a circular economy, are intermediate treatment operations.
In addition, the delivery of waste to landfills is exempt when:
- The delivery is made by the Administrations of the waste from the decontamination of soils that have not been able to be treated on site in accordance with the provisions of article 7.3 of Royal Decree 9/2005, when the Administrations act subsidiarily, directly or indirectly, in actions to decontaminate contaminated soils declared of general interest by law.
- Inert waste suitable for restoration, conditioning or filling works carried out there and for construction purposes is delivered.
- Non-hazardous industrial waste is delivered by its initial producer and the landfill is owned by the latter, its facilities are located and it is for its exclusive use (this exemption will only apply during the three years following the entry into force of the tax).