Law 16/2003, of 13th June, concerning the financing of waste treatment infrastructure and the waste disposal tax, created a tax on the controlled disposal of municipal waste in both publicly and privately owned controlled landfills in Catalonia, a tax of the Government of Catalonia, to act as an eco-tax and as a measure to encourage waste minimisation and recovery.

This is a tax paid by the final purchaser and allocated to the Waste Management Fund, which coordinates a system to distribute the funds gathered in the application of the tax amongst the local authorities responsible for municipal waste management. The aim of the tax rebate is to foster an improvement in municipal waste management. The criteria governing the distribution of the rebate are agreed by the Waste Management Fund Governing Board, always complying with the provisions of Law 16/2003. The board is made up of representatives of the Federation of Catalan Municipalities, the Association of Municipalities and Regions of Catalonia, the Metropolitan Agency for Hydraulic Services and Waste Treatment and the Waste Agency of Catalonia.