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

Find out if you are required to register with the Territorial Registry of the Tax on the deposit of waste in landfill, the incineration and co-incineration of waste and how you can request registration.

They must request registration in the Regional Tax Register:

  • Managers of authorised landfills, whether public or private, located in Spanish territory.
  • Managers of authorised waste incineration facilities, whether public or private, located in Spanish territory.
  • Managers of authorised waste co-incineration facilities, whether public or private, located in Spanish territory.

You must submit a request in the E-Office of the Tax Agency stating:

  1. Supporting documentation of the representation, when the obliged party acts by a representative.
  2. Descriptive report of the activity to be carried out requesting registration, indicating the heading of the Economic Activities Tax, which, if applicable, corresponds to it.
  3. Identification and description of the establishment in which, if applicable, the activity is carried out.
  4. The documentation provided by the specific regulations of the sector, when it is inherent to the activity for which the registration occurs.
  5. Certificate certifying that the weighing systems, in accordance with Article 95,7 of Act 7/2022 of 8 April, on waste and contaminated soil for a circular economy, are duly approved.

The competent management office will process the appropriate file and agree to the entry in the Regional Tax Register.

The management office will notify you of the registration agreement accompanied by the card certifying the entry, which will include the waste identification code (CIR), which will consist of thirteen characters.

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

  • RV characters will identify authorised landfills, whether public or private, located in Spanish territory.
  • The RI characters will identify the facilities for incineration of authorised waste, whether public or private, located in Spanish territory.
  • RC characters will identify the public or private co-incineration facilities of authorised waste, located in Spanish territory.

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