In the wake of its implementation, messages have gone viral on social media—with thousands of shares—fueling confusion about its origin and scope . It's important to clarify that the obligation stems from Law 7/2022 , which transposes European directives and requires municipalities to reflect the actual cost of waste management . With this in mind, we'll review what it is, who pays, how it's calculated, and what avenues for redress exist.
What is the fee and what is its legal framework?
The so-called garbage tax is a municipal levy intended to cover the collection, transport, and treatment of urban waste. Law 7/2022 on waste and contaminated soils for a circular economy requires local councils—especially those with more than 5.000 inhabitants —to implement a system that incentivizes waste reduction and recycling and that transparently allocates the costs of the service.
This framework aligns with European reuse and recycling objectives that set increasingly ambitious targets. It is not an isolated imposition, but rather a transposition of EU obligations into Spanish law, which each municipality then implements through its own tax ordinances.
Who has to pay: landlords, tenants, and renters
In rented accommodation, the determining factor is who benefits from the service and what is agreed upon in the contract. The Urban Leases Law allows transferring property expenses—such as taxes—to the tenant if the agreement is in writing and specifies the annual amount as of the contract date.
If the contract does not explicitly mention the fee or was signed before its implementation , the obligation usually falls on the landlord . Newer contracts are expected to include a clear clause indicating whether the tenant assumes this payment and, if so, how much.
How is it calculated and what happens in Madrid?
The criteria may vary depending on each municipality's ordinance, but in Madrid , the city council has linked the fee to factors such as the property's cadastral value and the tonnage of waste collected in each neighborhood. This combination has resulted in disparate bills, with some reaching over 500 euros in certain parts of the city.
Following the criticism, the City Council announced that it will include the number of people registered at the address among the variables to be considered in the next fiscal year. The intention is to better align the fee with the actual use of the service.
A common question concerns garages and storage units . The key is the cadastral use : if a space is listed as "storage-parking, industrial use"—for example, independent parking spaces or those in non-residential buildings— it is subject to the tax; if it is listed as residential use and is accessed from the common areas of the building, it is not.
It's advisable to check the information in the Land Registry if you receive a notification. If the registered land use doesn't match reality, you can request a cadastral amendment or submit a written statement of discrepancies to correct it.
Deadlines, notifications and payment methods
The notification usually arrives by registered mail . With this document, the bill can be paid at participating banks such as Caixabank, BBVA, Banco Santander, Unicaja Banco, Banco Sabadell, Abanca, or Cajamar , as well as through online banking, by card on the municipal website, or at the town hall's cashier.
In municipalities where the schedule is already defined, such as Torrejón de Ardoz , deadlines have been set according to the date the letter is received. For example:
- If the notification arrived in the second half of OctoberThe deadline ends on December 5.
- If it arrived in the first fortnight of November, can be paid up to December 20.
- If it arrived in the second half of Novemberthe limit is the January 5.
- If December 15 No letter or notice has been received; you can go to town hall to remove it.
In Torrejón, it is also indicated that if the certified mail is not received, a notification will be left for collection at the delivery offices (Hispapost, Calle Pozo de las Nieves nº 7 Posterior, local 11 , Monday to Friday from 8:30 a.m. to 17:30 p.m.). These types of local instructions are usually detailed on the municipal website.
Beware of fake collectors : some criminals impersonate municipal staff to collect fees in cash. Town halls do not collect cash payments at home or send collectors to residences. If you suspect anything, it is advisable not to hand over any money or documents and to call the local police (092).
Complaints and the FACUA platform
FACUA-Consumers in Action has launched a platform for those who believe their local council has applied the tax improperly. The association cites cases detected in Madrid, Badajoz, Palencia, Salamanca, Segovia, Soria, León, and Zamora , and is investigating other municipalities.
The organization's website offers complaint forms to submit to the city council. Consumers have 30 days from the date of notification to file an appeal, although this does not suspend the obligation to pay. FACUA emphasizes that the amount must be properly justified , taking into account Extended Producer Responsibility income and each taxpayer's economic capacity and waste generation, to prevent citizens from paying twice.
Impact on businesses: the case of Calahorra
The tax increase has also affected businesses . In Calahorra , following complaints from the sector, the City Council has announced a progressive scale based on surface area for 2026, with reductions for small premises and increasing rates for large establishments.
- Less than 100 m²: 349,73 €
- 101-150 m²: 391,70 €
- 151-200 m²: 461,64 €
- 201-250 m²: 535,09 €
- 251-300 m²: 664,49 €
- 301-350 m²: 874,33 €
- 351-500 m²: 1.205,40 €
- 501-2.000 m²: 1.375,20 €
- 2.000-5.000 m²: 1.545,00 €
- More than 5.000 m²: 1.931,25 €
The city council frames the review within the need to comply with the "polluter pays" principle, ensuring the service is not funded through general taxes, in line with European criteria transposed into Spanish law. It has also announced a dialogue with local businesses and a grant program to mitigate the impact.
The waste collection fee is established as a tool to cover the actual cost of the service and encourage waste reduction. To avoid surprises, it's advisable to check the property's registered use , verify the notification and deadlines , pay attention to the terms of the rental agreement , and, if necessary, use the available complaint channels , always remaining vigilant against fraud.
