General information
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Taxable event
The delivery of waste, for disposal, to authorized landfills located in Spanish territory, both publicly and privately owned, is a taxable event.
Landfills are defined as waste disposal facilities through surface or underground deposits and facilities authorized to carry out disposal operations coded as D01 (above-ground or underground deposit), D05 (controlled deposit in specially designed places) and D12 (permanent storage) in Annex III of Law 7/2022, of April 8, on waste and contaminated soils for a circular economy.
Also, the delivery of waste for disposal or energy recovery in authorized incineration or co-incineration facilities located in Spanish territory, both publicly and privately owned, is subject to the tax.
The purpose of incineration facilities is the thermal treatment of waste, with or without recovery of the heat produced by combustion. They are defined in article 2.18 of the Industrial and Development Emissions Regulation of Law 16/2002 approved by Royal Decree 815/2013, of October 18.
Co-incineration facilities are intended to generate energy or manufacture material products using waste as regular or complementary fuel. They are defined in article 2.15 of the Regulation of industrial and development emissions of Law 16/2002 approved by Royal Decree 815/2013, of October 18.