The tax on radioactive waste and spent nuclear fuel produced at nuclear plants is a tax of a direct nature and real nature levied on the production of spent nuclear fuel resulting from each nuclear reactor, and radioactive waste resulting from the generation of nuclear power (article 15 of Ley 15/2012). The taxable amount is the kilograms of heavy metal contained in the nuclear fuel produced during the tax period; and, the cubic meters of waste generated.

The tax on radioactive waste and spent nuclear fuel produced at nuclear plants is a concerted tax that is governed by the same substantive and formal rules established at any time by the Spanish Gobernment. However, the levy corresponds to that of the Foral Council when the production of spent nuclear fuel and radioactive waste resulting from the generation of nuclear power reside in Basque territory (article 23 quarter of Ley 7/2014, 21 April).