Published:02/02/2026 Municipal waste management (Show) Findings - Proposals Spain has failed to meet several targets set by the European Union for 2020. Establishment of a national performance monitoring mechanism Ministry for Ecological Transition and Demographic Challenge Creation of an observatory of best practices Ministry for Ecological Transition and Demographic Challenge The distribution of indicators varies significantly between autonomous communities. Establishment of a national performance monitoring mechanism Ministry for Ecological Transition and Demographic Challenge Creation of an observatory of best practices Ministry for Ecological Transition and Demographic Challenge Spain is at risk, exacerbated by methodological changes, of failing to meet its targets in the following time frames, and has already received an early warning from the European Commission in June 2023. Establishment of a national performance monitoring mechanism Ministry for Ecological Transition and Demographic Challenge Creation of an observatory of best practices Ministry for Ecological Transition and Demographic Challenge Existing information on waste management is scarce and of poor quality. Frequent analyses to characterise the composition of waste Ministry for Ecological Transition and Demographic Challenge Autonomous communities Public access to source data and methodologies applied Ministry for Ecological Transition and Demographic Challenge Autonomous communities Creation of an integrated waste management information system Ministry for Ecological Transition and Demographic Challenge The degree of transparency in waste management performance has limitations. Public access to source data and methodologies applied Ministry for Ecological Transition and Demographic Challenge Autonomous communities The report on municipal waste collection data contains gaps and discrepancies, showing considerable heterogeneity and indicating insufficient staffing and/or training in this area. Creation of an integrated waste management information system Ministry for Ecological Transition and Demographic Challenge Training and specialisation of public workers involved in municipal waste management Ministry for Ecological Transition and Demographic Challenge Autonomous communities Local authorities The reporting of cost information by local authorities is confusing and misleading. Adjustment of local authorities’ budget items and programmes related to waste management Ministry of Finance and Civil Service Coding of transfers between local authorities in specific waste programmes Ministry of Finance and Civil Service Local authorities Allocation of amounts collected through financing instruments for collection and treatment services to their corresponding accounts Ministry of Finance and Civil Service Local authorities Spain has exceeded the transposition deadlines established in the European Union’s waste directives. There are no associated proposals. Less than half of the autonomous communities had their own waste legislation during the period evaluated (2010-2019), leaving local authorities without waste management regulations to apply. Determination of the applicable standard for municipalities without ordinances in autonomous communities without their own waste legislation Ministry for Ecological Transition and Demographic Challenge Only 45% of strategic documents include sections with information on funding and budgetary resources for the planned measures. Quantification of necessary expenditure and income in strategic documents Ministry for Ecological Transition and Demographic Challenge Autonomous communities Local authorities The difficulty in achieving the objectives does not lie in a lack of clear guidelines in the regulations and strategies. There are no associated proposals. The mandatory separate collection of new waste fractions established in Law 7/2022 will be a new challenge for the autonomous communities. There are no associated proposals. The autonomous communities that established mandatory separate collection of organic waste prior to the state regulations show better results in separate collection. Effective obligation to separately collect organic waste Ministry for Ecological Transition and Demographic Challenge Autonomous communities Local authorities Not enough importance has been given to waste prevention, especially the prevention of food waste. Investment geared towards compliance with the waste hierarchy Ministry for Ecological Transition and Demographic Challenge Autonomous communities Local authorities The existence of obligations to pre-treat waste prior to landfill contributes to the achievement of recycling targets. Consistency between pre-treatment obligations and the existence of sufficient capacity Ministry for Ecological Transition and Demographic Challenge Autonomous communities Only three autonomous communities regulated waste traceability in their regulations on waste managers in 2019. Mechanisms for monitoring the recycling process of certain materials Autonomous communities The maximum percentages of inappropriate materials in separately collected biowaste established in Law 7/2022 are not sufficient to meet the minimum quality standards for compost production established by MITERD. Progressive reduction of maximum percentages of unsuitable candidates Ministry for Ecological Transition and Demographic Challenge Creation of a state quality seal for compost Ministry for Ecological Transition and Demographic Challenge The MITERD has not imposed any sanctions on the autonomous communities for non-compliance in municipal waste management. Effective application of control, inspection and sanction mechanisms Ministry for Ecological Transition and Demographic Challenge Autonomous communities Local authorities Between 2010 and 2019, the autonomous communities made limited use of the penalty system. Effective application of control, inspection and sanction mechanisms Ministry for Ecological Transition and Demographic Challenge Autonomous communities Local authorities Only 10% of local authorities have approved prevention programmes and/or waste management plans. Support for local authorities in drafting waste prevention and management programmes and plans Ministry for Ecological Transition and Demographic Challenge Autonomous communities The wording and content of waste management regulations do not facilitate the deployment of municipal services, and it has even been shown that their implementation does not have a significant impact on separate collection. Mechanism for coordinating and supporting municipal waste management Ministry for Ecological Transition and Demographic Challenge Autonomous communities Local authorities Adoption or updating of regulatory ordinances Local authorities There is no evidence that the current distribution of powers hinders the achievement of regulatory objectives, although cooperation should be strengthened. Coordination mechanisms between different public administrations Ministry for Ecological Transition and Demographic Challenge Autonomous communities Local authorities Municipal monitoring mechanisms in joint management Ministry for Ecological Transition and Demographic Challenge Autonomous communities Insufficient allocation of resources to urban waste management and lack of staff specialisation Allocation of resources for specialised personnel at municipal level Local authorities Spain has one of the most concentrated waste markets in Europe. Ensuring competition in the waste management market Ministry for Ecological Transition and Demographic Challenge The scarcity and quality of recovered and recycled materials influence competition and economic conditions in the market. Reduction of inappropriate waste through improvements in collection systems and sorting plants Local authorities Autonomous communities Establishment of economic instruments to promote more competitive prices for recycled materials Ministry of Finance and Civil Service Ministry for Ecological Transition and Demographic Challenge Implementation of efficient collection systems and setting of targets for the incorporation of recycled materials. Ministry for Ecological Transition and Demographic Challenge Autonomous communities Local authorities Promoting preparation for reuse by special employment centres and integration companies through reserved contracts is not sufficient on its own. Ensure compliance with the contract reserved for special employment centres and integration companies. Local authorities Public administrations did not make sufficient use of green public procurement to promote waste reduction between 2010 and 2019. Technical quality of tender documents for waste collection services Local authorities The tendering processes for services place constraints on administrations due to their duration, the difficulty of monitoring them, the appeals lodged and the asymmetry in specialisation between municipal technicians and companies. Reallocation of municipal resources Local authorities The Administration has not exercised sufficient control and monitoring of SCRAP activities. Supervision and control by the Public Administration of SCRAP activities Ministry for Ecological Transition and Demographic Challenge Autonomous communities SCRAPs have greater resources and information at their disposal than local authorities and, in some cases, higher levels of government. Improvement of information and technical capacity of public administrations in negotiations with SCRAPs Ministry for Ecological Transition and Demographic Challenge Autonomous communities Local authorities There is no competition between SCRAPs for certain fractions. Supervision and control by the Public Administration of SCRAP activities Ministry for Ecological Transition and Demographic Challenge Autonomous communities The fees applied by SCRAPs operating in the period 2010-2019 have not promoted eco-design of products by producers. Extension of waste streams subject to extended producer responsibility and definition of minimum eco-modulation criteria Ministry for Ecological Transition and Demographic Challenge SDDRs are one of the most effective tools for waste management, but they have not been implemented in Spain. Implementation of pilot programmes for deposit, return and refund systems (SDDR) Ministry for Ecological Transition and Demographic Challenge Landfill taxes are an effective instrument that was only implemented in four autonomous communities in 2019. Anticipation of the path of tax rates on waste disposal Ministry for Ecological Transition and Demographic Challenge Ministry of Finance and Civil Service Autonomous communities The content of the reports justifying the fees is not defined in any legal text. Methodological guide for preparing economic reports for setting rates Ministry for Ecological Transition and Demographic Challenge Ministry of Finance and Civil Service Municipalities that apply an environmental rebate to domestic waste collection fees show higher overall separate collection rates. Promote pay-as-you-go systems and bonuses Ministry for Ecological Transition and Demographic Challenge Ministry of Finance and Civil Service Autonomous communities Local authorities Payment per generation is a highly effective system for meeting regulatory objectives, but it has only been implemented in less than 1% of Spanish municipalities. Promote pay-as-you-go systems and bonuses Ministry for Ecological Transition and Demographic Challenge Ministry of Finance and Civil Service Autonomous communities Local authorities Deficit in the application of the waste hierarchy in terms of public investment Investment geared towards compliance with the waste hierarchy Ministry for Ecological Transition and Demographic Challenge Autonomous communities Local authorities The implementation of the door-to-door collection system has a significant positive effect on several waste management indicators. Promotion of the door-to-door collection system Ministry for Ecological Transition and Demographic Challenge Autonomous communities Local authorities Implementation of efficient collection systems and setting of targets for the incorporation of recycled materials. Ministry for Ecological Transition and Demographic Challenge Autonomous communities Local authorities Smart bins equipped with locking systems and user identification can help improve waste indicators. Implementation of efficient collection systems and setting of targets for the incorporation of recycled materials. Ministry for Ecological Transition and Demographic Challenge Autonomous communities Local authorities There are no uniform criteria for regulating recycling centres, and a significant portion of the Spanish population still does not have access to them or know what types of waste can be brought there. Provision of recycling centres and promotion of their use Ministry for Ecological Transition and Demographic Challenge Autonomous communities Local authorities Preparation of a technical guide for the management of recycling centres Ministry for Ecological Transition and Demographic Challenge With domestic and community composting, the economic and environmental costs associated with organic waste management systems can be reduced. Creation of a state quality seal for compost Ministry for Ecological Transition and Demographic Challenge Measures to support citizens in the separate collection of organic waste Ministry for Ecological Transition and Demographic Challenge Autonomous communities Local authorities A high percentage of the Spanish population lacks access to communication channels, and waste campaigns have little or no impact on most of those who receive them. Establishment of local service points for waste management Local authorities Designing awareness campaigns with a strategic approach Ministry for Ecological Transition and Demographic Challenge Autonomous communities Local authorities There are differences when comparing Spaniards’ personal assessment of their own waste separation, their perceived level of knowledge about waste separation, and actual levels of separate collection. Establishment of local service points for waste management Local authorities
Published:30/01/2026 Tax benefits (Show) Findings - Proposals The tax benefit for R+D+I shows a significant gap between the potential effectiveness of the tax benefit and its actual effectiveness Allow application for refundable deduction under the optional scheme Ministry of Finance and Civil Service Elimination of the obligation to maintain the overall average workforce Ministry of Finance and Civil Service Elimination of certain requirements established in Article 39.2 of the LIS in order to qualify for the optional regime Ministry of Finance and Civil Service Lack of coordination with the expenditure department affected by the tax benefit Administrative coordination Ministry of Finance and Civil Service Comprehensive planning of public expenditure with ex ante and ex post evaluations Ministry of Finance and Civil Service The R+D+I tax credit does encourage investment in R+D+I, but there is room for improvement. Establish a faster, semi-automated accreditation mechanism for low investments Ministry of Finance and Civil Service Improve transparency, increase the information required and analyse the tax benefit within a comprehensive policy to support R&D&I. Ministry of Finance and Civil Service The difference in prices between diesel and petrol has led to a reduction in transport costs. Update taxation in line with environmental policy objectives Ministry of Finance and Civil Service The reduced rates applied to SICAVs and SOCIMIs lead to a high concentration among a limited number of shareholders, casting doubt on the collective nature of the investment. Strengthen requirements to improve effective compliance with the collective nature of the investment Ministry of Finance and Civil Service Reduced VAT rates facilitate access to basic necessities, but not in an efficient manner from a distributional point of view. Improving distributive efficiency with a review in step with economic recovery Ministry of Finance and Civil Service Joint taxation fulfils its objective but discourages the second earner in the household from participating in the labour market. Disappearance of joint taxation Ministry of Finance and Civil Service The reduction for contributions to social security systems fails to encourage long-term savings. Reformulation of the benefit in accordance with the Toledo Pact recommendations Ministry of Finance and Civil Service The reduction for employment income manages to boost the labour supply (small but significant effect). Harmonisation and coordination of incentives aimed at promoting labour supply Ministry of Finance and Civil Service The reduction for residential leasing promotes the supply of rental housing. Targeting incentives to facilitate renting for vulnerable groups Ministry of Finance and Civil Service Inconclusive evidence of VAT exemptions for health and education services There are no associated proposals. Social deductions (maternity, large families, disability) have a small but significant positive effect. There are no associated proposals. No causal relationship has been identified between the tax benefit of deducting corporate income tax donations and the increase in donations. There are no associated proposals. No direct causal relationship has been identified between the tax deduction for donations and the increase in donations. There are no associated proposals. VAT exemption for financial services reduces the cost of financing for households and businesses There are no associated proposals.
