Public-sector charge for waste collection

Persons conducting economic activity in the municipality of Barcelona (business or professional) that generates commercial and industrial waste similar to municipal waste. These persons are deemed to benefit from the provision of the municipal waste collection service. This charge also applies to persons who have not obtained the corresponding validation from the City Council to use the private selective collection service and/or reverse logistics system.

The self-assessment must be submitted within one month from the start of the business activity. 

If no self-assessment is submitted, the amount is calculated by the City Council on the basis of the information provided by the Spanish Tax Authority on business activity carried out in Barcelona.

The amount to be paid is calculated on the basis of the business activity carried out and the surface area used for this purpose, from the date the business activity starts until 31 December of the same year.

The interested party notifies the Spanish Tax Authority of the details of the activity and the surface area to the for the purposes of the tax register of businesspersons, professionals and withholders or the tax on economic activities.

The classification of all business activities, surface areas and minimum prices to be paid is determined by the regulation on the public-sector price for the services collecting commercial and industrial waste similar to municipal waste.

As from 2025, public pricing will be adapted to meet Directive (EU) 2018/851 on waste and Spanish Act 7/2022, of 8 April, on waste and polluted sites for a circular economy for the purposes of ensuring that public pricing for waste collection covers 100% of the actual cost of the collection service.

Price increases range from 38% to 56%. The increase will be applied gradually over three years:

(VAT not included)   

• Large generators (VAT not included)

For the remaining fraction, for each bin, container or self-compactor collected

For selective fractions, for each bin or container disposed of (these prices include daily collection of the organic fraction 3 times/week of the rest of the fractions)

The following are not subject to the public price for the provision of services for the collection of commercial and industrial waste similar to municipal waste:

• Those engaged in business activities generating commercial and industrial waste similar to municipal waste, who can prove that they are validated by the City Council to use a private selective collection service and/or reverse logistics system (in accordance with the provisions of art. 14). This situation shall be validated by proving that all waste generated during the current year is privately managed.
• Persons engaged in business activities without a declared surface area.
• Persons engaged in business activities that generate industrial waste that cannot be considered as similar to municipal waste.

Reductions will only be applied to activities that have met the obligation to self-assess the public price in the past and which as a result are included on the public pricing database:

• For seasonal activities: Seasonal activities subject to occupancy licences for public spaces will enjoy a 50% reduction on the applicable rate, provided that the said activity is carried out for no more than six months.
• For waste management through private waste managers and carriers which, for any of the waste categories established, have City Council validation for using the private separate waste collection service or the reverse logistics system.
• In recognition of contributions to the Citizen Commitment for a More Sustainable Barcelona: reduction of up to 20% for organisations liable to pay the public price for waste collection in the city of Barcelona and which are members of the More Sustainable Barcelona network and have contributed to the sustainability of the city under the framework of the Citizen Commitment for a More Sustainable Barcelona or the Barcelona Commitment to Zero Plastic.
• Economic activities in zones where an individualised waste collection system has been implemented, such as door-to-door collection or smart bins: 15% reduction.

A través del tràmit Autoliquidació del Preu públic pel servei de recollida de residus que trobareu al web de l’Institut Municipal d’Hisenda.
Només es necessita la superfície del local i epígraf IAE en què es donarà d’alta l’activitat (model 036/840 de l’AEAT).