Material and formal obligations
Find out about the main tax obligations regarding this tax
Registration in the Territorial Tax Registry
In those Autonomous Communities in which the management of the tax corresponds to the State Tax Administration Agency, those obliged to submit self-assessment for the tax must register in the Territorial Registry of the tax on waste deposits in landfills, incineration and co-incineration of waste.
You must register prior to starting your activity. If you start your activity before January 1, 2023, the date of entry into force of the tax, you must register within thirty calendar days following the aforementioned date.
Order HFP/1337/2022, of December 28, regulates the census of taxpayers in which taxpayers must register, the registration procedure and, if any, the exceptions to this obligation.