General information
Get information about basic tax elements
Accrual
When delivering waste for disposal to authorized landfills located in Spanish territory, both publicly and privately owned, the tax accrues when the waste is deposited.
In the delivery of waste, for its elimination or energy recovery, in authorized incineration or co-incineration facilities located in Spanish territory, both publicly and privately owned, the tax is accrued at the time of incineration or co-incineration of the waste.