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Material and formal obligations

Find out about the main tax obligations regarding this tax

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Accounting obligations

As a landfill, waste incineration or co-incineration facility manager, you are required to keep dated records of the waste deposited, incinerated or co-incinerated.

This obligation will be deemed to be fulfilled by keeping the chronological archive referred to in article 64 of Law 7/2022, of April 8, on waste and contaminated soils for a circular economy.