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
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)
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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.