Note
Rubbish tax in Spain: the tasa de basuras
Quick answer
Towns charge for household waste collection through a local fee, and the 2022 waste law moves them towards a specific, separate charge. The method of calculation differs by town. Ask the town hall for the current fee and check that it is paid before you buy. We print no amounts.
Applies toOwners and buyers who want to understand a waste fee bill. It does not cover the calculation in any particular town.
This area of Spanish law is complex. We could not open the legal text behind the point below in full on the official site, so we state it as it is generally understood and have not checked it word for word. Before you rely on it, ask an independent Spanish lawyer who acts for you to confirm it for your case.
- The tax period is the calendar year and the tax accrues on the first day of it (art. 75 TRLRHL).
On this page: 7 sections
§ 1What the fee is
A town council provides household waste collection, and it can charge for it through a local fee, the tasa de basuras. Unlike IBI, which is a tax on the ownership of property, the fee pays for a service, and the town sets it in an ordinance. The details differ from place to place, which is why two neighbouring towns can have very different bills.
§ 2The 2022 waste law
The national waste law of 2022 moves towns towards a specific and separate charge for household waste, either as a fee or as a public-law payment, instead of leaving the cost inside general taxes. The law also points towards charges that follow how much waste is produced. The effect on you is that the fee may be a new line on the bill, or a figure that changed. We do not print amounts, because they are set by each town. Look for the town's ordinance, usually on the council website.
§ 3How towns calculate it
Methods vary. Some towns charge a fixed amount per home. Others vary it by the type of property, its size, the cadastral value, the use or the water consumption. Holiday homes and empty homes may be treated differently from main homes. Ask the town hall which method it uses and what category your property falls in.
§ 4Who is billed
The ordinance decides who is liable, and it can be the owner or the occupier. When the property is let, the owner may be billed and may pass the cost to the tenant under the lease. When the property is sold, the bill follows the same logic as IBI, which is explained in IBI, the yearly property tax, but the fee has its own accrual rules, so ask the town hall.
§ 5How it is collected
Some towns add the fee to the IBI bill, some send a separate bill on a different date, and some collect it through the water bill. Ask the town hall how it is collected and when. If you pay by direct debit for IBI, check whether the fee is included. The practicalities of payment are in the IBI payment.
§ 6What to check when you buy
Ask the seller for the last bill and proof of payment. Ask the town hall for the current fee and whether a new ordinance is due. The registrars advise checking the last property tax receipt and the community fees before signing, and the waste fee deserves the same check. A debt in the fee can lead to a claim against the property, depending on the ordinance, so ask your lawyer.
§ 7Where it fits in a budget
The fee is small compared with the main taxes, but it is certain. Add it to the yearly budget with IBI, community fees, insurance and utilities, as explained in the running costs of a home. The chapter on all yearly taxes is the overview of annual property taxes.
FAQRelated questions
Is the waste fee part of IBI?
Not by law. It is a separate local fee, though some towns put it on the same bill or collect it on the same dates. Read the bill to see whether it lists the fee separately.
Who pays the waste fee?
It depends on the town ordinance and the bill. In many places it is charged to the owner, in others to the occupier. Check the ordinance and agree the split with the seller or tenant in writing.
Why did my bill change?
Towns have been revising their charges since the 2022 waste law pushed them towards a specific, separate fee. Ask the town hall whether the ordinance changed and how the new fee is calculated.
Sources
- Boletín Oficial del Estado: Texto refundido de la Ley Reguladora de las Haciendas Locales (RDLeg 2/2004, BOE-A-2004-4214) (official source, opens in a new window), Arts. 60 to 77 (IBI) and 104 to 110 (municipal tax on the increase in value of urban land)Last checked 17 October 2026
- Dirección General del Catastro: El Catastro y el Impuesto sobre Bienes Inmuebles (Catastro publication, April 2004) (official source, opens in a new window), IBI as a local real-property tax; base linked to cadastral value; council rate within legal limits; unpaid-tax charge on the propertyLast checked 18 October 2026
- Colegio de Registradores de España: Cómo comprar una vivienda en España (edición revisada, February 2020) (official source, opens in a new window), The five steps, nota simple, taxes and costsLast checked 17 October 2026
- Boletín Oficial del Estado: Ley 7/2022 de residuos y suelos contaminados para una economía circular (BOE-A-2022-5809) (official source, opens in a new window), Preamble: the local waste chargeLast checked 17 October 2026
Tax note. Rates depend on the region, the type of property and the buyer, and they change. Figures here are dated and sourced; examples are illustrative and show their assumptions. Confirm yours with the regional tax agency or a tax adviser.