In the report published in March 2024 (Report):
MINHAC points out that Law 7/2022, in Articles 84 to 97, regulates the tax on the deposit of waste in landfills, incineration and co-incineration of waste, which is configured as an ‘indirect tax levied on the delivery of waste to landfills, incineration or co-incineration facilities for disposal or energy recovery’.
The purpose of the tax is to promote prevention, preparation for reuse and recycling of waste, with organic waste as the preferred fraction, and environmental education, in order to discourage the disposal of waste in landfills, incineration and co-incineration.
This tax is configured as a state tax applicable throughout Spanish territory, with the revenue from it being transferred to the autonomous communities, which can then manage it and set higher tax rates than those provided for in state regulations.
Therefore, the establishment of a calendar setting out the long-term tax rates must be agreed with each of the autonomous communities, which makes it impossible to anticipate.
Furthermore, anticipating changes in tax rates could lead to tax planning that results in undesirable practices from the point of view of waste treatment.
Por tanto, el establecimiento de un calendario donde se recoja la previsión de los tipos impositivos del Impuesto a largo plazo debe ser consensuado con cada una de las CCAA, lo que no hace viable su anticipación.
Por otra parte, una anticipación en la modificación de tipos impositivos podría conducir a una planificación fiscal que conlleve prácticas indeseadas desde el punto de vista del tratamiento de residuos.