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International Review of Waste Management Policy - Department of ...

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758<br />

� Liquid waste, infectious waste, explosive waste;<br />

� Tyres; and<br />

� <strong>Waste</strong> which does not meet the acceptance criteria depending on landfill type<br />

i.e. regulates biodegradable and hazardous waste.<br />

Since 2001, when the Decree on Environmental Tax for Environmental Pollution<br />

Caused by <strong>Waste</strong> Disposal was adopted, all landfill operators <strong>of</strong> hazardous, nonhazardous<br />

and inert landfill are obliged to pay tax on the disposal <strong>of</strong> waste. If the<br />

operator invests the collected revenue in improved sanitation and technical<br />

upgrading <strong>of</strong> the landfill, or in construction, or in purchasing <strong>of</strong> equipment, then the<br />

Ministry for Environmental and Spatial Planning- Environmental Agency <strong>of</strong> the<br />

Republic <strong>of</strong> Slovenia confirms the investments, and the operator is not obliged to<br />

transfer the collected tax revenue to the state budget.<br />

Since 2001, the investments in public infrastructure (landfilling <strong>of</strong> municipal waste)<br />

increased annually to €13 million per annum. The largest share was spent on landfills<br />

for municipal waste and for hazardous waste, with significant investment also into<br />

collection and recycling schemes.<br />

52.2.4.19 Spain (Catalonia)<br />

Taxes for Landfills are not generally implemented in Spain. However, Madrid does<br />

have taxes for hazardous waste (€ 10 per tonne), domestic waste (€7 per tonne) and<br />

C&D waste (€3 per tonne). 947<br />

In the region <strong>of</strong> Catalonia, there is also a landfill tax. The tax is levied on the sending<br />

<strong>of</strong> municipal waste to waste disposal facilities controlled by public or private sector<br />

located in Catalonia. The taxpayers are the local authorities that operate, or contract<br />

out the operation <strong>of</strong>, the municipal waste management service, and municipal waste<br />

producers. The tax is implemented at the time the holder delivers the waste to the<br />

landfill and at the point where the facility operator accepts it.<br />

The tax rate is €10 per tonne <strong>of</strong> waste sent to landfill for municipalities with separate<br />

biowaste collection, and €20 per tonne for those that do not, and is adjusted annually<br />

by means <strong>of</strong> the Catalan Finance Act. 948<br />

Also in Catalonia, from 2008, an incineration tax has been implemented, the first <strong>of</strong><br />

its kind in Spain. The tax rate will be €5 per tonne. However, there will be an<br />

increased tax rate <strong>of</strong> €15 per tonne for those municipalities that do not have in place<br />

separate collection <strong>of</strong> biowaste, but could have introduced it according to the regional<br />

waste strategy.<br />

At least 50% <strong>of</strong> the revenue generated must be used to reduce the cost for<br />

municipalities <strong>of</strong> managing biowaste coming from household source separation, or to<br />

947 EIONET: European Topic Centre on Resource and <strong>Waste</strong> <strong>Management</strong> (2007) Spain <strong>Waste</strong><br />

Factsheet, Accessed 16 th October 2008, http://waste.eionet.europa.eu/facts/factsheets_waste/Spain<br />

948 Agencia de Residus de Catalunya website (2008) <strong>Waste</strong> disposal tax, Accessed on 23 rd October<br />

2008, http://www.arc.cat/en/municipals/canon/index.html<br />

29/09/09

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