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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.

Under the terms set forth in article 3 of the Tax Law, the following are exempt from the tax:

  • Emissions into the atmosphere regulated by Law 34/2007, of November 15, on air quality and atmospheric protection.
  • Excavated soils that do not meet the criteria and standards to be declared contaminated soils.
  • Radioactive waste.
  • The declassified explosives.
  • Faecal matter, straw or other non-hazardous natural, agricultural or forestry material used in agricultural and livestock activities, forestry or biomass energy production.
  • Waste water.
  • Animal by-products.
  • The carcasses of animals that have died in a manner other than slaughter.
  • Waste resulting from the prospecting, extraction, treatment or storage of mineral resources or from the exploitation of quarries.
  • Substances that are not animal by-products or do not contain them and that are intended to be used as raw material for feed.
  • Substances that are not animal by-products or do not contain them and that are intended to be used as raw materials for food.