The commercial waste charges currently in use in Spanish municipalities generally do not cover the real cost of waste management. Furthermore, the criteria or structures of commercial waste charges show significant possibilities for improvement. In this regard, the study aims to design a commercial waste charging scheme that: 1) distributes waste management charges equitably among taxpayers and based on information available for most local entities, 2) contributes to cover the real costs of waste management services, 3) facilitates the adaptation to pay-as-you-throw schemes, and 4) works as a reference framework for any local authority who aims to create or improve their commercial waste charges.


Ignasi Puig , Antoni Llabrés




Crónica Tributaria

bibliographical reference

Puig, I., Llabrés, A. (2023) Elaboración de un modelo de tasa municipal sobre los residuos comerciales. Crónica Tributaria, 186: 79-95.