General information
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Definition
The Tax on the deposit of waste in landfills, incineration and co-incineration of waste is a tax of an indirect nature that falls on the delivery of waste to landfills for disposal, the delivery of waste to incineration facilities for disposal or energy recovery. or the delivery of waste to waste co-incineration facilities for disposal or energy recovery.
The tax, with effect from January 1, 2023, is regulated in Law 7/2022, of April 8, on waste and contaminated soils for a circular economy.
Specifically, the tax is regulated in chapter II of title VII (articles 84 to 97, both inclusive), in sections 2 and 3 of article 3, the twenty-first Additional Provision, the seventh and eighth transitional provisions, the Final Provision thirteenth and annexes I, II and III.
Concepts and definitions are regulated in articles 2, 3 and 87 of the Tax Law. To those who are not provided for in this Law, state and European sectoral regulations apply.