Tax on the production of spent nuclear fuel and radioactive waste from the generation of nuclear electric power

The tax on the production 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, for carrying out the activities that constitute the taxable event, are required to submit an annual self-assessment and fractional payments (form 584).

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