General information
Get information about basic tax elements
Target Scope
For the purposes of the tax, waste is any substance or object that its owner discards or has the obligation or intention to discard.
In the terms provided in article 3 of the Tax Law, the following are exempt from the tax:
- Emissions into the atmosphere regulated in Law 34/2007, of November 15, on air quality and protection of the atmosphere.
- Excavated soils that do not exceed the criteria and standards to be declared contaminated soils.
- Radioactive waste.
- The explosives declassified.
- Fecal matter, straw or other natural, agricultural or forestry, non-hazardous material used in agricultural and livestock activities, forestry or energy production from biomass.
- Wastewater.
- Animal byproducts.
- The corpses of animals that have died in a manner other than slaughter.
- Waste resulting from the prospecting, extraction, treatment or storage of mineral resources or the exploitation of quarries.
- Substances that are not animal by-products or do not contain them and are intended to be used as raw material for feed.
- Substances that are not animal by-products or do not contain them and are intended to be used as food raw materials.