Tax on the storage of spent nuclear energy and radioactive waste in centralised facilities
Get information about the Tax on the storage of nuclear fuels and radioactive waste
The tax on the storage of spent nuclear fuel and radioactive waste resulting from the generation of nuclear power is a tax of a direct and real nature.
Taxpayers of this tax, owners of centralized facilities that carry out storage activities, are required to submit annual self-assessment and installment payments (form 585).
More information about the elements that make up this tax can be found in the applicable regulations drop-down menu.