Tax on the storage of spent nuclear energy and radioactive waste in centralised facilities

The tax on the storage of spent nuclear fuel and radioactive waste resulting from the generation of nuclear power is a direct tax of a real nature.

Taxpayers of this tax, owners of centralized facilities that carry out storage activities, are required to submit an annual self-assessment and fractional payments (form 585).

More information on the elements that make up this tax can be found in the drop-down menu of applicable regulations.