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

General Details

Denomination

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

Procedure type

Taxation

Subject

Taxes

Purpose

Procedure for registration in the Territorial Registry of the Tax on the deposit of waste in landfills, incineration and co-incineration of waste.

Responsible body

State Revenue Office

General information of the procedure

Start form

interested

Applicant: Company - Administration

Place for presentation

Telematics, at the electronic headquarters of the Tax Agency

Phases of the procedure/service

There are no specific processing phases

Forms

Electronic processing

Resolution deadline

6 months

Resolution body

State Revenue Office

Resources

Replacement: within one month. Optionally, before the office from which the administrative act to be appealed comes from, stating that no economic-administrative claim has been filed against it.

Economic-administrative claim: one month from the day following notification of the contested measure or from the date on which the proceedings or the prior motion for reversal are resolved. It will be directed to the administrative body that issued the claimable act.

Information linked to electronic processing

Identification system

Electronic DNI, Electronic Certificate, PIN Code

Interactivity level

Level 4: Electronic processing

Regulations

Basic Regulations

  • Ley 7/2022, de 8 de abril,

    de residuos y suelos contaminados para una economía circular (BOE 9-abril-2022)

  • Orden HFP/1337/2022, de 28 de diciembre,

    por la que se aprueba el modelo 593 "Impuesto sobre el depósito de residuos en vertederos, la incineración y la coincineración de residuos. Autoliquidación", se establece la forma y procedimiento para su presentación, se regula la inscripción en el Registro territorial de los obligados tributarios por el Impuesto sobre el depósito de residuos en vertederos, la incineración y la coincineración de residuos y se aprueba el modelo de tarjeta de inscripción.