Green taxation in Spain: what it is and which taxes it includes

Green taxation (also called environmental taxation or eco-taxes) is the set of taxes, levies and charges whose taxable base is linked to an environmental impact: emissions, waste, water use or the use of polluting products. Its logic is the polluter pays principle: raising the cost of what harms the environment in order to discourage it and, at the same time, help finance the green transition.

Spain has no single environmental tax, but rather a patchwork of national and regional instruments. This guide summarises which of them are actually in force in 2026, how they apply and what they mean for businesses and citizens.

What green taxation is and what it is for

Green taxation pursues a twofold objective: to discourage polluting activities through a tax cost and to steer investment towards energy efficiency, renewable energy and the circular economy. It sits within the EU commitments of the European Green Deal and Spain's Climate Change and Energy Transition Law 7/2021.

Its usual aims are four:

1. Reducing pollution, by raising the cost of the most damaging activities.
2. Driving the energy transition, through differentiated rates, exemptions and deductions.
3. Fostering innovation in lower-impact technologies and products.
4. Raising revenue that can be reinvested in environmental policy.

Main national environmental taxes in Spain

At national level, the most relevant strictly environmental instruments in force in 2026 are the following:

One point that often causes confusion is worth clarifying: Spain has no general carbon tax that puts a uniform price on every tonne of CO₂. The price of carbon comes mainly through the EU Emissions Trading System. We cover this in the guide on the EU ETS.

The plastic tax in detail

The special tax on non-reusable plastic packaging, set out in Law 7/2022 and in force since 1 January 2023, levies 0.45 euros per kilogram of non-recycled plastic contained in packaging. Recycled plastic is excluded from the taxable base, which creates an incentive to incorporate it.

The landfill and incineration tax

The tax on the deposit of waste in landfills, incineration and co-incineration, also from Law 7/2022, raises the cost of the options at the bottom of the waste hierarchy. Its rates vary by waste type and operation, and the regions may increase them within their territory.

The registration tax, linked to emissions

The special tax on certain means of transport is calculated by bands of type-approved CO₂: 0% up to 120 g/km, 4.75% between 120 and 160 g/km, 9.75% between 160 and 200 g/km, and 14.75% above 200 g/km. The least polluting vehicles are exempt, while the highest emitters bear the maximum rate.

Regional environmental taxes and levies

Spain's autonomous communities have developed their own environmental taxes, which creates significant territorial differences. Among the most widespread are:

• Water and sanitation levies: they tax water use or discharge to fund treatment. They coexist with the national discharge control levy set out in the consolidated Water Act.
• Taxes on atmospheric emissions: regions such as Galicia, Aragón, Castilla-La Mancha, Catalonia and the Region of Murcia tax emissions of SO₂, NOₓ and other pollutants from industrial installations.
• Taxes on the deposit of waste and charges on the impact of certain installations (wind farms, large retail premises, etc.).

This diversity means any business operating across several regions must review regional environmental taxation case by case. You can check which environmental rules apply to your activity with Manglai's legislation checker.

Reliefs and incentives: the other side of green taxation

Green taxation is not only about taxing. It also includes tax benefits for those who invest in sustainability: corporate income tax allowances for efficiency or renewables investments, local-tax reliefs and grants. We set these out in the guides on tax deductions for renewable energy and tax incentives for installing solar power.

Challenges and opportunities for businesses

The main challenge is complexity: national, regional and EU instruments coexist, each with specific registration and self-assessment obligations. The opportunity is clear: companies that measure their impact and cut emissions, waste and resource use lower their tax bill and gain competitiveness in increasingly demanding markets. To compare Spain's approach with its neighbours, see our comparison of green taxes across Europe.

Frequently asked questions about green taxation in Spain

Is there a carbon tax in Spain?

Not as a general, uniform charge on each tonne of CO₂. The price of carbon is channelled mainly through the EU Emissions Trading System (EU ETS), alongside specific taxes on fuels and electricity.

How much is the plastic tax?

0.45 euros per kilogram of non-recycled plastic contained in non-reusable packaging, under Law 7/2022.

Which environmental taxes depend on the autonomous community?

Mainly water and sanitation levies, taxes on atmospheric emissions and, in some regions, charges on waste or on the impact of certain installations. They should be reviewed territory by territory.

Measuring your environmental footprint rigorously is the first step to staying ahead of this taxation: with Manglai's carbon footprint solution, your company gets the data it needs to manage emissions, costs and compliance.