The construction waste disposal tax is environmental in nature, designed to give incentive to a more respectful attitude to the environment and to promote measures to minimise and recover materials from waste.

• Taxable items and scope of application: The construction waste disposal tax applies to construction waste sent to public or private controlled disposal facilities.
  No es consideren residus destinats a la deposició controlada els residus de la construcció gestionats d’acord amb el que disposen els articles 4 i 5 del Reial decret 105/2008, de l’1 de febrer, pel qual es regula la producció i gestió dels residus de la construcció i demolició sempre que es compleixin els objectius mínims de recuperació que s’estableixin reglamentàriament
  
• Taxpayers: The concept of taxpayer is applied to individuals or legal entitities, both public and private, that are considered, in accordance with the current sectoral regulations, to be producers of construction waste.
  Substitute taxpayers are those referenced in the paragraph above, who are obliged to fulfil the material and formal obligations established by this law, as those individuals or legal entities that are the owners of public or private controlled disposal facilities.
  
• Application: This tax is applied the moment that the person in possession of construction waste delivers it to the controlled disposal facility and the owner of the facility accepts it.
  
• Tax base: The tax base is the quantity of construction waste, expressed in tonnes, that is sent for controlled disposal.
  
• Tax rate: The general tax rate is set at 3 euros per tonne of construction waste sent for controlled disposal.
  
• Tax payment period: The owners of public and private controlled construction waste disposal facilities must submit a self-assessment to the Agència de Residus de Catalunya during the first twenty calendar days of the month following the quarterly payment period. The quarterly payment periods must correspond with the quarters of the calendar year.
  
• Allocation of revenue: This tax is earmarked for the Waste Management Fund. The funds proceeding from this tax must be used to finance prevention and recovery operations and the optimisation of construction waste management as well as the promotion of and research into recovered materials, in accordance with the policies approved by the Construction Waste Governing Board.

In order to describe specific aspects of the operation of the tax, the Construction Waste Governing Board annually approves guides containing the criteria for application of the tax.