Tax benefits: Cases of exemption

Find out about the circumstances and conditions under which you can benefit from a tax exemption.

If you have received any of the exemptions listed below, you should not forget that you must allocate the product subject to the tax to the purpose intended for tax purposes and keep the supporting documentation of the fact justifying the limitation during the period.

Waste is exempt from delivery in landfills, incineration facilities, or waste co-incineration when:

It is ordered by the public authorities in situations of force majeure, extreme need or catastrophe.
They are delivered from seizures of goods to be destroyed.
Waste is delivered from operations subject to tax.
Waste is delivered for which there is a legal obligation to dispose of such facilities.
Waste resulting from treatment operations other than municipal waste rejections from installations that carry out recovery operations that are not intermediate treatment operations are delivered.

Municipal waste is rejected as a result of the municipal waste treatment mentioned in points (d), (e) and (g) of section 1 of Annex IV to Royal Decree 646/2020, of 7 July, as well as recovered solid fuels and fuels derived from municipal waste.

Mezzanine operations are operations codified as R12 or R13 in Annex II to Act 7/2022, of 8 April, on waste and contaminated soil for a circular economy. In addition, intermediate treatment operations are disposal operations codified as D8, D9, D13, D14 or D1 in Annex III to Act 7/2022, of 8 April, on waste and contaminated soil for a circular economy.

In addition, waste is exempt from delivery in landfills when:

The waste is delivered by the Administrations from the decontamination of soils that have not been processed in situ from in accordance with the provisions of article 7,3 of Royal Decree 9/2005, when Administrations act indirectly or directly in decontamination activities of contaminated soils declared to be of general interest by law.
Suitable inert waste is delivered for restoration, conditioning or filling work carried out in the same and for construction purposes.
Non-hazardous industrial waste is delivered by its initial producer and the landfill is owned by the latter, is located and is for exclusive use (this exemption will only apply for the three years following the entry into force of the tax).

Ley 7/2022, de 8 de abril,
de residuos y suelos contaminados para una economía circular.(BOE, 09-abril-2022)
Ley 32/2022, de 27 de diciembre,
por la que se modifica la Ley 18/2010, de 16 de julio, del régimen de cesión de tributos del Estado a la Comunidad Autónoma de Andalucía y de fijación del alcance y condiciones de dicha cesión.(BOE, 28-diciembre-2022)
Ley 33/2022, de 27 de diciembre,
por la que se modifica la Ley 26/2010, de 16 de julio, del régimen de cesión de tributos del Estado a la Comunidad Autónoma de Canarias y de fijación del alcance y condiciones de dicha cesión.(BOE, 28-diciembre-2022)
Ley 34/2022, de 27 de diciembre,
por la que se modifica la Ley 16/2010, de 16 de julio, del régimen de cesión de tributos del Estado a la Comunidad Autónoma de Cataluña y de fijación del alcance y condiciones de dicha cesión.(BOE, 28-diciembre-2022)
Ley 35/2022, de 27 de diciembre,
por la que se modifica la Ley 23/2010, de 16 de julio, del régimen de cesión de tributos del Estado a la Comunitat Valenciana y de fijación del alcance y condiciones de dicha cesión.(BOE, 28-diciembre-2022)
Ley 36/2022, de 27 de diciembre,
por la que se modifica la Ley 17/2010, de 16 de julio, del régimen de cesión de tributos del Estado a la Comunidad Autónoma de Galicia y de fijación del alcance y condiciones de dicha cesión.(BOE, 28-diciembre-2022)
Ley 37/2022, de 27 de diciembre,
por la que se modifica la Ley 28/2010, de 16 de julio, del régimen de cesión de tributos del Estado a la Comunidad Autónoma de las Illes Balears y de fijación del alcance y condiciones de dicha cesión.(BOE, 28-diciembre-2022)