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Taxpayers
Taxpayers are natural or legal persons and the entities referred to in section 4 of article 35 of Law 58/2003, General Tax, of December 17, that carry out the taxable event.
Substitutes for taxpayers are natural or legal persons and the entities referred to in section 4 of article 35 of Law 58/2003, General Tax, of December 17, who are managers of landfills, incineration or co-incineration of waste, when they are different from those that carry out the taxable event.