Abolition of taxes levied by the Community of Madrid and the surcharge on the IAE

Law 3/2021, of December 22nd, on the Suppression of the Community of Madrid's own taxes and of the surcharge on the Tax on Economic Activities.

Sole Article Purpose

The object of this Law is the suppression of:

(a) The tax on the installation of machines in authorized hotel and catering establishments.

b) The tax on the deposit of waste.

c) The surcharge of the Community of Madrid on the municipal quotas of the tax on economic activities.

SOLE DEROGATORY PROVISION

The following provisions are hereby repealed:

a) Law 16/1991, of December 18, 1991, on the surcharge of the Community of Madrid on the tax on economic activities.

b) Law 3/2000, of May 8, 2000, on urgent fiscal and administrative measures on games of chance and betting in the Community of Madrid.

c) Law 6/2003, of March 20, 2003, on the waste deposit tax.