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Territorial Landfill, Incineration and Co-incineration of Waste Tax Register

Find out whether you are obliged to register in the Territorial Landfill, Incineration and Co-incineration Tax Register and how you can apply for registration.

They must apply for registration in the Territorial Tax Register:

  • The 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 plants, whether publicly or privately owned, located in Spanish territory.

You must submit an application through the E-Office of the State Tax Administration Agency (Sede Electrónica de la Agencia Estatal de Administración Tributaria):

  1. Documentation accrediting representation, when the obligor acts through a representative.
  2. Descriptive report of the activity to be carried out for which registration is requested, indicating the heading of the Economic Activities Tax that, where applicable, corresponds to it.
  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 produced.
  5. Certificate certifying that the weighing systems, in accordance with the provisions of Article 95.7 of Law 7/2022, of 8 April, on waste and contaminated soils for a circular economy, are duly approved.

The competent managing office shall process the appropriate file and shall agree to the registration in the territorial tax register.

The management office will notify you of the registration agreement together with the registration card containing the thirteen-character waste identification code (WIC).

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

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

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