General information
Learn about tax basics
Taxable event
A taxable event is the delivery of waste, for disposal, in authorized landfills located in Spanish territory, whether public or private.
Landfills are defined as waste disposal facilities by deposit on the surface or underground and the facilities authorized to carry out disposal operations coded as D01 (deposit on or inside the ground), D05 (controlled deposit in specially designed places) and D12 (permanent storage) in Annex III of Law 7/2022, of April 8, on waste and contaminated soils for a circular economy.
Also, the delivery of waste for disposal or energy recovery in authorized incineration or co-incineration facilities located in Spanish territory, whether publicly or privately owned, is a taxable event.
The purpose of incineration plants is the thermal treatment of waste, with or without recovery of the heat produced by combustion. They are defined in article 2.18 of the Industrial Emissions Regulation and the development of Law 16/2002 approved by Royal Decree 815/2013, of October 18.
Co-incineration facilities are intended to generate energy or manufacture material products using waste as a regular or complementary fuel. They are defined in article 2.15 of the Industrial Emissions Regulation and the development of Law 16/2002 approved by Royal Decree 815/2013, of October 18.