Waste charge and other municipal charges for owners

Terms used

• Plusvalía — The plusvalía is the local tax on the rise in value of urban land when a property is sold or inherited.
• IBI — The IBI is the yearly property tax that owners pay to the town hall.
• Ordenanza — The ordenanza is the town's own local rule that sets each municipal charge, who pays it and when.
• Vado permanente — The vado permanente is a licence for a kerb crossing at a garage entrance, with a yearly charge.
• Plusvalía municipal — The plusvalía municipal is a local tax on the increase in a property's land value, usually paid by the seller.
• ICIO — The ICIO is a local tax on building works, paid by the person doing the works.
• IVTM — The IVTM is the yearly municipal tax on vehicles.

Key rules

• Waste charge: Your town must charge a specific household waste fee, and it is separate from IBI.
• Billing: How the waste charge reaches you depends on your town: separate receipt, water bill or direct debit.
• Who pays: Your town's ordenanza names the payer, and a written lease can pass the charge to the tenant.
• Other charges: Water, kerb crossings, building works and vehicles each carry their own local charge.

The waste charge is mandatory and separate from IBI

Every town must now charge a specific household waste fee that covers the real cost of the service. This has applied since 10 April 2025. It is not part of IBI. Expect it as its own charge, on top of IBI.

How it is billed

Billing depends on your town. Ask your town hall how it bills this charge. The common patterns are:

• A separate receipt, once or twice a year, from the town hall or its tax agency.
• A line on your water bill, usually where the water company collects it.
• Direct debit during a set payment period.

It is not normally added to the IBI receipt, though the two can arrive around the same time. Do not assume that paying IBI covers the waste charge.

Who pays: you or your tenant

Each town's local rules (the ordenanza) decide who is the taxpayer. Often it is the person living in the home, such as a tenant. The owner is then responsible as a back-up, or when the home is empty. Some towns bill the owner directly.

If you rent out the home, your lease can pass the charge to the tenant. The lease must say so in writing and state the annual amount for the first year. If it does not, expect to pay it yourself. Check with your town hall whose name the bill will carry.

Other local charges you may meet

Each of these is set by your town's ordenanza, so amounts and dates differ.

• Water and sewerage: billed by the water company to whoever holds the contract, often with a purification fee.
• Vado permanente: a yearly charge for a kerb crossing at a garage entrance. The licence holder or owner pays the town hall.
• Plusvalía municipal: a tax on the rise in the land's value. The seller pays it when a property is sold.
• ICIO and licence fees: charged for building works. The person doing the works pays.
• IVTM: the yearly vehicle tax on cars.
• Other fees: some towns also charge for street cleaning or a tourist-flat levy.

What to do

1. Ask your town hall which charges apply to your property and how each is billed.
2. Set up direct debit where offered, so you do not miss a payment period.
3. If you let the home, decide in the lease who pays the waste charge and water.

The questions below cover common doubts.

Frequently asked questions

Will the waste charge appear on my IBI bill?

No, the waste charge is not normally added to your IBI receipt, though the two can arrive at a similar time. Many towns send a separate annual or half-yearly receipt. Others put it on the water bill.

Can my tenant pay the waste charge instead of me?

Yes, if your lease says so in writing and states the annual amount for the first year. In many towns the occupant is the taxpayer anyway, but some towns charge the owner directly, and the owner is usually liable if the home is empty.

Which other local charges can I get as a homeowner?

Typical ones are water and sewerage, the vado (kerb crossing for a garage, paid yearly), and vehicle tax for cars. When you sell, you pay the plusvalía, a tax on the land's gain in value. If you do building works, you pay a works tax and licence fees. Each town sets its own charges.