The discharge from land into the sea fee taxes on discharges of waste water from land to sea (article 14 of Decreto 459/2013). The taxable event is the discharge from land to the sea. The taxable amount of the discharge control charge shall consist of the pollutant load of the discharge expressed in pollution units. The management and settlement of the fee corresponds to Agencia Vasca del Agua (Decreto 229/2021, 2 November).