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Territorial Register of the Tax on the deposit of waste in landfills, the incineration and the co-incineration of waste

Find out whether you are required to register in the Territorial Registry for the Tax on the deposit of waste in landfills, the incineration and co-incineration of waste and how you can apply for registration.

The following must apply for registration in the Territorial Tax Registry:

  • Managers of authorised landfills, whether publicly or privately owned, located in Spanish territory.
  • Managers of authorised waste incineration facilities, whether publicly or privately owned, located in Spanish territory.
  • Managers of authorised waste co-incineration facilities, whether publicly or privately owned, located in Spanish territory.

You must submit a request through the Electronic Office of the State Tax Administration Agency stating:

  1. Documentation proving representation, when the obligated party acts through a representative.
  2. Descriptive report on the activity to be carried out for which registration is requested, indicating the section of the Tax on Economic Activities to which it applies, where applicable.
  3. Identification and description of the establishment in which, where applicable, the activity is carried out.
  4. The documentation required by the specific regulations of the sector, when it is inherent to the exercise of the activity for which the registration is made.
  5. Certificate proving that the weighing systems, in accordance with the provisions of article 95.7 of Law 7/2022, of April 8, on waste and contaminated soils for a circular economy, are duly approved.

The competent management office will process the appropriate file and agree to the registration in the territorial registry of the tax.

The managing office will notify you of the registration agreement accompanied by the registration accreditation card that will include the waste identification code (CIR) consisting of thirteen characters.

The eighth and ninth characters of the waste identification code (CIR) will identify the activity:

  • The RV characters will identify authorized landfills, whether publicly or privately owned, located in Spanish territory.
  • The RI characters identify authorized waste incineration facilities, whether publicly or privately owned, located in Spanish territory.
  • The RC characters will identify authorized waste co-incineration facilities, whether publicly or privately owned, located in Spanish territory.

The registration agreement will take effect from the entry into force of the tax on January 1, 2023.