General information
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Definition
The Tax on the deposit of waste in landfills, incineration and co-incineration of waste is an indirect tax levied on the delivery of waste to landfills for disposal, the delivery of waste to incineration facilities for disposal or energy recovery, or the delivery of waste to co-incineration facilities for disposal or energy recovery.
The tax, effective from 1 January 2023, is regulated by Law 7/2022, of 8 April, on waste and contaminated soil for a circular economy.
Specifically, the tax is regulated in Chapter II of Title VII (Articles 84 to 97, both inclusive), in sections 2 and 3 of Article 3, the Twenty-first Additional Provision, the Seventh and Eighth Transitional Provisions, the Thirteenth Final Provision and Annexes I, II and III.
Articles 2, 3 and 87 of the Tax Law regulate concepts and definitions. Those not covered by this Law are subject to state and European sectoral regulations.