KEYS AND CHALLENGES OF THE TAX ON WASTE DEPOSIT

Rozas J.-A.; Santander Díaz M.F. · Revista Catalana de Dret Ambiental (2025) · DOI: 10.17345/rcda4134

Resumen

Law 7/2022 transformed the taxation on waste deposits in Spain. From a series of own autonomous taxes, we have moved on to the establishment of a single state tax transferred – or agreed upon with the foral territories – whose performance is entirely attributed to the Autonomous Communities, which, in addition, can assume its management and modify relevant aspects of their quantification elements. Catalonia, which was a pioneer in the establishment of this type of taxes, can very well contribute to strengthening the state system, in a climate of collaboration and coordination in which to share a good part of the experience accumulated in this regard. In this article, from the background and context of this tax (section 1), each and every one of its structural elements is reviewed, trying to highlight both its strengths (section 2) and weaknesses (section 4), threats (section 5), opportunities and challenges that presents its next evolution (section 6), to finish with a kind of conclusion (section 7).