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Tax benefits: Exemption assumptions

Learn about the circumstances and conditions under which you can benefit from a tax exemption.

If you have benefited from any of the exemptions listed below, you must not forget that you must actually use the product subject to tax for the purpose provided for the tax benefit and retain the documentation proving the fact that justifies it during the limitation period.

The delivery of waste to landfills, incineration facilities, or waste co-incineration facilities is exempt when:

  • It is ordered by public authorities in situations of force majeure, extreme necessity or catastrophe.
  • They are responsible for confiscating property to be destroyed.
  • Waste is delivered from subject operations that have actually been taxed by this tax.
  • Waste for which there is a legal obligation to dispose of it at these facilities is delivered.
  • Waste resulting from treatment operations other than municipal waste rejects from facilities that carry out recovery operations that are not intermediate treatment operations are delivered.

Municipal waste rejects are those resulting from the treatment of municipal waste mentioned in letters d), e) and g) of section 1 of Annex IV of Royal Decree 646/2020, of July 7, as well as recovered solid fuels and fuels derived from municipal waste.

Intermediate treatment operations are those recovery operations coded as R12 or R13 in Annex II of Law 7/2022, of April 8, on waste and contaminated soils for a circular economy. Also, intermediate treatment operations are the disposal operations coded as D8, D9, D13, D14 or D1 in Annex III of Law 7/2022, of April 8, on waste and contaminated soils for a circular economy.

In addition, the delivery of waste to landfills is exempt when:

  • The delivery is carried out by the Administrations of the waste from the decontamination of soils that could not be treated on site in accordance with the provisions of article 7.3 of Royal Decree 9/2005, when the Administrations act subsidiarily, directly or indirectly, in actions of decontamination of contaminated soils declared of general interest by law.
  • Inert waste suitable for restoration, conditioning or filling works carried out therein and for construction purposes is delivered.
  • Non-hazardous industrial waste is delivered by its initial producer and the landfill is owned by the latter, its facilities are located there and it is for its exclusive use (this exemption will only apply during the three years following the entry into force of the tax).