The controversial tax waste as an intrument of enviromental protection: the tax credit of participation in Alicante

Abstract

Law 7/2022, of April 8, imposed the obligation on local authorities to establish a waste tax or non-tax public contribution to finance collection, transport, and treatment of waste. This tax must be established in a specific, differentiated, and non-deficit manner, and allow for the implementation of pay-as-you-throw Systems. The legal deadline has ended and many municipalities have approved a new waste tax for 2025. Most local entities have complied with the principie of self-financing, with a considerable increase in tax rafes, but have not implemented pay-as-you-throw Systems. Alicante has introduced tax credit for participation in the selective collection of organic waste. The reduction could be a positive incentive for appropriate environmental waste practices. This paper analyses the municipal waste tax as an environmental protection instrument and, in particular, the tax credit for participation of Alicante, whose legal framework is not free from criticism and presents some possibilities for improvement.