The Tax on the deposit of waste in landfills, incineration and co-incineration of waste is a tax of an indirect nature that falls on the delivery of waste to landfills for disposal, the delivery of waste to incineration facilities for disposal or energy recovery or the delivery of waste to co-incineration facilities for disposal or energy recovery.

The tax, with effect from 1 January 2023, is regulated by Law 7/2022, of 8 April, on waste and contaminated soil for a circular economy.

The tax will be applied throughout the Spanish territory, without prejudice to the regional tax regimes of agreement and economic agreement in force, respectively, in the territories of the Basque Country and in the Autonomous Community of Navarre and the provisions of the international treaties and conventions that have become part of the internal legal system.