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).