Material and formal obligations
Find out about the main tax obligations regarding this tax
Accounting obligations
As a manager of a landfill, waste incineration or co-incineration facility, you are required to keep a dated record of the waste deposited, incinerated or co-incinerated.
This obligation will be deemed fulfilled with the maintenance of the chronological file referred to in article 64 of Law 7/2022, of April 8, on waste and contaminated soils for a circular economy.