Taxable base, tax rate and tax quota
Learn about the tax base, tax rates and how the tax rate is calculated.
The tax base is the weight, in metric tons expressed to three decimal places, of the waste deposited in landfills, incinerated or co-incinerated, and will be determined for each landfill or incineration or co-incineration facility.
The applicable tax rate is set out in article 93 of Law 7/2022, of April 8, on waste and contaminated soil for a circular economy.
The Autonomous Communities may increase the tax rates set out in the Tax Law with respect to waste deposited, incinerated or co-incinerated in their respective territories.
The tax rate is the result of applying the tax rate to the taxable base .
| Types of waste | Tax rate | |
|---|---|---|
| Municipal waste | 40 €/ Tm | |
| Rejection of municipal waste | 30 €/ Tm | |
|
Waste different from the previous ones exempt from prior treatment |
In general terms | 15 €/ Tm |
|
Waste with a component of inert residue >75% |
3 €/ Tm for the inert waste part 15 €/ Tm for the rest |
|
| Other type of waste | In general terms | 10 €/ Tm |
|
Waste with a component of inert residue >75% |
1.5 €/ Tm for the inert waste part 10 €/ Tm for the rest |
|
| Type of waste | Tax rate |
|---|---|
| Waste exempt from pretreatment | 8 €/ Tm |
| Other type of waste | 5 €/ Tm |
| Type of waste | Tax rate |
|---|---|
| Waste exempt from pretreatment | 3 €/ Tm |
| Other type of waste | 1.5 €/ Tm |
| Type of waste | Tax rate |
|---|---|
| Municipal waste | 20 €/ Tm |
| Municipal waste rejects | 15 €/ Tm |
| Waste other than the above | 7 €/ Tm |
| Type of waste | Tax rate |
|---|---|
| Municipal waste | 15 €/ Tm |
| Municipal waste rejects | 10 €/ Tm |
| Waste other than the above | 4 €/ Tm |
| Type of waste | Tax rate |
|---|---|
| Municipal waste | 20 €/ Tm |
| Municipal waste rejects | 15 €/ Tm |
|
Waste other than the above that has not been subjected to the operations of treatment coded as R02, R03, R04, R05, R06, R07, R08, R09, R12, D08, D09, D13, D14 in accordance with Annexes II and III of Law 7/2022, of April 8, of waste and contaminated soils for a circular economy |
5 €/ Tm |
| Remaining waste | 3 €/ Tm |
| Type of waste | Tax rate |
|---|---|
| Waste | 0 €/ Tm |