General information
Learn about tax basics
Accrual
When waste is delivered for disposal in authorised landfills located in Spanish territory, whether public or private, the tax is accrued when the waste is deposited.
When waste is delivered for disposal or energy recovery to authorised incineration or co-incineration facilities located in Spanish territory, whether publicly or privately owned, the tax is due at the time of incineration or co-incineration of the waste.