Obtain information on basic elements of the tax
The tax on waste disposal in landfills, incineration and co-incineration of waste is an indirect tax that falls on the delivery of waste in landfills for disposal, delivery of waste in incineration facilities for disposal or energy recovery or delivery of waste in waste co-incineration facilities for disposal or energy recovery.
The tax, effective as of 1 January 2023, is regulated by Act 7/2022, of 8 April, on waste and contaminated soil for a circular economy.
Specifically, the tax is regulated in Chapter II of Title VII (Articles 84 to 97, both inclusive), in the sections 2 and 3 of article 3, Additional Provision , transitional provisions seven and eight, Final Provision and appendices I, II and III.
Articles 2, 3 and 87 of the Tax Act regulate concepts and definitions. Those who are not provided for in this Act are subject to the State and European sectoral regulations.