Territorial Registry of the Tax on the deposit of waste in landfills, incineration and co-incineration of waste
Find out if you are required to register in the Territorial Registry of the Tax on the deposit of waste in landfills, incineration and co-incineration of waste and how you can request registration.
They must request registration in the Territorial Tax Registry:
- The managers of authorized landfills, of public or private ownership, located in Spanish territory.
- The managers of authorized waste incineration facilities, of public or private ownership, located in Spanish territory.
- The managers of authorized waste co-incineration facilities, of public or private ownership, located in Spanish territory.
You must submit an application through the Electronic Headquarters of the State Tax Administration Agency that states:
- Documentation accrediting representation, when the obligor acts through a representative.
- Descriptive report of the activity to be carried out for which registration is requested, indicating the heading of the Tax on Economic Activities that, if applicable, corresponds to it.
- Identification and description of the establishment in which, if applicable, the activity is carried out.
- The documentation provided for by the specific regulations of the sector, when it is inherent to the exercise of the activity for which the registration occurs.
- Certificate that certifies 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 managing office will process the appropriate file and will agree to the registration in the Territorial Registry of the tax.
The management office will notify you of the registration agreement accompanied by the registration card that will include the waste identification code (CIR), which will consist 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, of public or private ownership, located in Spanish territory.
- The RI characters will identify authorized waste incineration facilities, of public or private ownership, located in Spanish territory.
- The RC characters will identify authorized waste co-incineration facilities, of public or private ownership, located in Spanish territory.
The registration agreement will take effect from the entry into force of the tax, on January 1, 2023.