Material and formal obligations

Registration in the Territorial Registry of the tax

In those Autonomous Communities where the management of the tax is the responsibility of the State Tax Administration Agency, those required to file a self-assessment for the tax must register in the Territorial Registry of the tax on the deposit of waste in landfills, the incineration and the co-incineration of waste.

You must register before starting your activity. If you start your activity before January 1, 2023, the date the tax comes into force, you must register within thirty calendar days following the aforementioned date.

Order HFP/1337/2022, of December 28, regulates the census of taxpayers in which taxpayers must register, the registration procedure and, if applicable, the exceptions to this obligation.