Tax on the storage of spent nuclear energy and radioactive waste in centralised facilities
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Definition and territorial scope
A direct and real environmental tax created and regulated by Law 15/12, dated 27 December, concerning tax measures for energy sustainability with effect from 1 January 2013.
It is applicable throughout Spanish territory, without prejudice to the regional tax systems of economic agreement and economic convention in force, respectively, in the Territories of the Basque Country and in the Regional Community of Navarre, and to the provisions of international treaties and conventions that have become part of the internal legal system, in accordance with Article 96 of the Spanish Constitution.