The tax on radioactive waste and spent nuclear fuel stored at centralised facilities is a tax of a direct nature and real nature levied on the activity of storing spent nuclear fuel and radioactive waste in a centralised facility (article 19 of Ley 15/2012). The tax base is the difference between the weight of the heavy metal in kilograms, and the difference between the volume of radioactive waste expressed in cubic meters.

The tax on radioactive waste and spent nuclear fuel stored at centralised facilities is a concerted tax governed by Ley 15/2012. However, the levy corresponds to the Foral Council when the storage of spent nuclear fuel and radioactive waste resulting from the generation of nuclear power is located in Basque territory (article 23 quinquies of Ley 7/2014, 21 April).