Spain: An attractive country for investment
Setting up a business in Spain
Investment aid and incentives in Spain
Labor and social security regulations
Intellectual property law
Legal framework and tax implications of e-commerce in Spain
Company and Commercial Law
The Spanish financial system
Accounting and audit issues
- Central government taxes
- Corporate Income Tax
- Personal Income Tax
- Nonresident Income Tax
- Wealth Tax
- Inheritance and Gift Tax
- Spanish Value Added Tax
- Transfer and Stamp Tax
- Excise and Special Taxes
- Custom Duties on Imports
- Tax on Insurance Premiums
- Tax on Financial Transactions
- Tax on certain Digital Services
- Reporting obligations relating to Assets and Rights Abroad
- Tax on fluorinated greenhouse gases
- Excise tax on non-reusable plastic packaging
- Tax on waste sent to landfill, incineration and co-incineration
- Temporary taxes introduced by Law 38/2022 of December 27, 2022
- Special regime for startups
- Special Regimes of certain Autonomous Communities
- Local taxes
- Exhibit I - Corporate income tax incentives for investment
- Exhibit II - Treaty tax rates
- Exhibit III - Practical examples
- Exhibit IV - Case of Application of the Regime for foreign-securities holding companies (ETVE)...
- Exhibit V - Nonresident case study: Income obtained without a permanent establishment
- Exhibit VI - VAT case study
2 Central government taxes
2.16 Tax on waste sent to landfill, incineration and co-incineration
This is also an indirect tax applicable throughout Spanish territory (without prejudice to any provincial (“foral”) regimes applicable and to the provisions of international treaties). It is levied on the sending of waste for disposal at landfill sites, or for disposal or recovery for energy generation at waste incineration or co-incineration facilities.
It is a tax for which competence has been devolved to the Autonomous Communities.
The tax accrues at the point when the waste is landfilled or at the point when it is incinerated or co-incinerated at the corresponding facilities.
The taxable person, as taxpayer, is whoever sends the waste to landfill sites or incineration or co-incineration facilities and, as taxpayer substitute, the managers of the landfill sites or incineration or co-incineration facilities.
The taxable amount is calculated by reference to the weight, measured in metric tons (Tm) expressed in figures with up to three decimal places, of landfilled, incinerated or co-incinerated waste, and will be determined for each facility where the activities constituting the chargeable event for the tax are performed.
The gross tax liability is calculated by multiplying the taxable amount by a proportional rate varying according to the type of waste (between €0 and €40 per metric ton).