Tax base, tax rate and tax rate
Know what the tax base is, the tax rates and how the tax rate is calculated.
The taxable base of the tax is constituted by the weight, in metric tons expressed in three decimal places, of the waste deposited in landfills, incinerated or co-incinerated and will be determined for each landfill or incineration or co-incineration facility.
The applicable tax rate is set out in article 93 of Law 7/2022, of April 8, on waste and contaminated soils for a circular economy.
The Autonomous Communities may increase the tax rates included in the Tax Law with respect to waste deposited, incinerated or co-incinerated in their respective territories.
The tax rate is the result of applying the tax rate to the tax base .
Types of waste | Tax rate | |
---|---|---|
municipal waste | €40/ Tm | |
Rejection of municipal waste | €30/ Tm | |
Waste different from the previous ones exempt from prior treatment |
In general terms | €15/ Tm |
Waste with a component of inert residue >75% |
€3/ Tm for the part of inert waste €15/ Tm for the rest |
|
Other types of waste | In general terms | €10/ Tm |
Waste with a component of inert residue >75% |
€1.5/ Tm for the inert waste part €10/ Tm for the rest |
Type of waste | Tax rate |
---|---|
Waste exempted from prior treatment | €8/ Tm |
Other types of waste | €5/ Tm |
Type of waste | Tax rate |
---|---|
Waste exempted from prior treatment | €3/ Tm |
Other types of waste | €1.5/ Tm |
Type of waste | Tax rate |
---|---|
municipal waste | €20/ Tm |
Municipal waste rejections | €15/ Tm |
Waste different from the previous ones | €7/ Tm |
Type of waste | Tax rate |
---|---|
municipal waste | €15/ Tm |
Municipal waste rejections | €10/ Tm |
Waste different from the previous ones | €4/ Tm |
Type of waste | Tax rate |
---|---|
municipal waste | €20/ Tm |
Municipal waste rejections | €15/ Tm |
Waste different from the previous ones that have not been subjected to recycling operations treatment coded as R02, R03, R04, R05, R06, R07, R08, R09, R12, D08, D09, D13, D14 in accordance with Annexes II and III of Law 7/2022, of April 8, of waste and contaminated soils for a circular economy |
€5/ Tm |
Rest of waste | €3/ Tm |
Type of waste | Tax rate |
---|---|
Waste | €0/ Tm |