An explanation of the public-sector charge for waste collection

Who has to pay?

This public-sector charge must be paid by anyone registered for an economic activity within the Barcelona municipality (business or professional) that has not hired its own waste-collection service from a carrier registered with the Catalan Carriers Register that delivers the various forms of waste to managers authorised by the Catalan Waste Agency (ARC). Persons registered for professional activities, in an activity area equal to or under 25 m2, who carry out the activity at the residence they are registered at, on an individual capacity and without any direct staff, shall receive a reduction in the public-sector charge of 100 % from the corresponding rate.

How is it managed

The bill for the public-sector charge for waste collection is based on the information given by the interested party when they file their self-assessment form, within one month from the date their activity commences. If the self-assessment is not filed, the amount is estimated by the City Council, based on information provided by the Spanish Tax Agency regarding their economic activity carried out in Barcelona. In this case, the bill for the above mentioned public-sector charge will include the information given by the interested party for the purposes of the Register of Businesses, Professionals and Withholders or Economic Activity Tax (IAE).

How to do the self-assessment

Businesses, organisations and management professionals (agencies, consultancy firms etc.) will have to file the self-assessment for the public-sector charge by Internet.

Individuals can choose to file their self-assessment via the Internet, or can submit it in person at the branches of the Institut Municipal d’Hisenda.

The amount to be paid, in the case of self-assessment, is calculated from the start date of the activity up to 31 December that same year, that is, in proportion to the number of days left in the year.

You can set up a direct debit to make the payment in subsequent years, through the self-assessment procedure, or later via the Internet, or calling the free phone number 010* (931 537 010 from outside the metropolitan area). People who pay by direct debit get a 2% discount.

(*) See the terms of telephone service on the web

Last update: 03/04/2017