In 2025, a new waste collection tax will come into effect that will impact all taxpayers in Spain.
This measure, mandated by Law 7/2022 on waste and contaminated soils, responds to a
European directive requiring that the cost of collecting, transporting, and treating urban waste
be borne by those who generate it. The purpose of this tax is to balance the financing of
municipal services and to encourage more responsible waste management.
The cost of this new tax will not be the same for everyone. It will depend on several factors,
including the cadastral value of the property and the level of waste generation in the
neighborhood where it is located. In general terms, it is estimated that an average household
will pay between €120 and €160 per year, while a commercial premises may pay between
€300 and €400 annually. However, there will be significant differences depending on the area
in which you live.
The calculation of this tax is based 81% on the cadastral value of the property and 19% on the
average amount of waste generated in each neighborhood. This means that more polluting
neighborhoods will pay higher rates, while areas with more sustainable habits will benefit from
a lower charge. The aim is to incentivize more environmentally friendly and equitable
behavior, although the system has also drawn criticism due to its complexity and the unequal
impact it may have on low-income families living in higher-value areas.
If you belong to a vulnerable group, it is important to know that municipalities may apply
discounts. Families with three or more children, recipients of the Minimum Living Income,
individuals with low income, and owners of vacant properties or premises may be eligible for
reductions. Each municipality will define the specific criteria and conditions for granting such
benefits, so it is advisable to consult your local council as soon as possible.
During the second half of 2025, taxpayers will receive an official notification indicating the
amount they are required to pay. The first payment will be made in a single installment that
same year; however, from 2026 onwards, there will be an option to pay in multiple
installments.
In summary, the new waste collection tax will affect everyone to a greater or lesser extent. It is
important to stay well-informed, check with your local council to determine whether you
qualify for any reductions, and prepare for this new expense arriving during the year. While
the financial impact is clear, the measure also presents an opportunity to move toward a more
sustainable and equitable model of communal living.
Teresa Romero Navas