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What it is

Andalusia receives the transfer of the waste landfill tax

BOE step 7 of 7 · Passed

It is a government bill. Introduced by the Government. It was introduced on 3 November 2022. Introduced by: Gobierno.

Official title: Government bill amending Law 18/2010, of July 16, on the regime of transfer of State taxes to the Autonomous Community of Andalusia and the determination of the scope and conditions of said transfer.

Follow this law

Source: Congreso de los Diputados, file 121/000127· updated 11 Nov

Automatic summary, not yet reviewed

  1. The revenue from the Tax on the deposit of waste in landfills, incineration and co-incineration of waste is transferred to the Autonomous Community of Andalusia. To do this, the law amends article 178.1 of the Andalusian Statute of Autonomy, which lists the taxes transferred to the region.
  2. A fourth transitional provision is added: the State Tax Administration Agency will apply the tax until Andalusia takes over those duties. If Andalusia takes them over, the material or human resources used by the Agency will not be transferred to it.
  3. The law takes effect the day after its publication in the Official State Gazette, but it applies retroactively from January 1, 2023.

Who it affects

  • Autonomous Community of Andalusia: Stops collecting the tax for the State and starts receiving its revenue, with the option of taking over its management.
  • State Tax Administration Agency (Agencia Estatal de Administración Tributaria): Applies the tax temporarily until Andalusia takes over those duties.
  • Companies and individuals delivering waste to landfills or incineration facilities: Must pay the tax for depositing, incinerating or co-incinerating waste in Andalusia.

Words worth knowing

Cesión de tributos (transfer of taxes)
The State lets an Autonomous Community collect the money from certain taxes and, where applicable, manage them.
Coincineración (co-incineration)
Using waste as fuel together with other materials in industrial facilities.
Disposición transitoria (transitional provision)
A rule that organizes the move from the old situation to the new one while the change is completed.

It summarizes the law as published in the BOE. It is written by artificial intelligence and may contain mistakes: the official text is what counts. Read the official text · How we make summaries

Where it stands

How far did it get?

It took 7 of 7 steps. It reached BOE, and today it is passed.

  1. Introduced3 November 2022Someone registers the text in the Congreso.
  2. Admitted14 November 2022The Bureau of the Congreso accepts it and, for a members’ bill, the plenary decides whether to consider it.
  3. Amendments17 November 2022Groups propose changes.
  4. Committee7 December 2022A committee goes through the text in detail.
  5. Plenaryno dateAll 350 deputies vote.
  6. Senate19 December 2022The Senate can pass it, amend it or veto it.
  7. BOE22 December 2022It is published in the Official State Gazette (BOE) and comes into force.
See the 10 official steps on a timeline
Nov 2022Nov 2022Nov 2022Nov 2022Dec 2022Dec 2022Dec 202211. 3 November 2022: Presentación22. 14 November 2022: Comisión de Hacienda y Función Pública Publicación desde 14/11/2022 hasta 17/11/202233. 14 November 2022: Calificación44. 17 November 2022: Comisión de Hacienda y Función Pública Enmiendas desde 17/11/2022 hasta 07/12/202255. 7 December 2022: Comisión de Hacienda y Función Pública Mesa - Calificación desde 07/12/2022 hasta 07/12/202266. 7 December 2022: Comisión de Hacienda y Función Pública Debate de totalidad desde 07/12/2022 hasta 15/12/202277. 15 December 2022: Comisión de Hacienda y Función Pública Aprobación con competencia legislativa plena desde 15/12/2022 hasta 19/12/202288. 15 December 2022: Comisión de Hacienda y Función Pública Informe desde 15/12/2022 hasta 15/12/202299. 19 December 2022: Senado desde 19/12/2022 hasta 22/12/20221010. 22 December 2022: Concluido - (Aprobado sin modificaciones) desde 22/12/2022 hasta 24/01/2023

15 December 2022

How did the plenary vote?

More votes against 53 yes · 291 no

Voted on: Vote on the amendment to the whole returning the Government Bill amending Law 18/2010, of July 16, on the regime of tax transfers from the State to the Autonomous Community of Andalusia and on the scope and conditions of such transfers, submitted by the VOX Parliamentary Group.

Source: Congreso de los Diputados, vote 83 of sitting 225· updated 10 Nov

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Your province

How did the deputies from your province vote?

And your senators: the Senate does not link its votes to this law in its open data, so we cannot put them side by side here.

Or see how most of each province voted
More details: how each group and each province voted

The groups

Who voted in favour and who against?

In favour, most of VOX. Against, most of Republicano, Socialista, Vasco (EAJ-PNV), Mixto, Ciudadanos, Gcup-ec-gc, GPlu and Popular en el Congreso. 1 deputy voted differently from their group.

By province: in 1 most voted in favour; in 51, against.

Coloured by how most of each province’s deputies voted.

  • In favour: 1
  • Against: 51
Result by parliamentary group
GroupSeatsHow it voted
Euskal Herria Bildu5
5 did not vote
Republicano13
13 against
Socialista120
120 against
Vasco (EAJ-PNV)6
6 against
Mixto11
1 in favour · 10 against
Ciudadanos9
9 against
Gcup-ec-gc33
33 against
GPlu12
12 against
Popular en el Congreso88
88 against
VOX52
52 in favour

What happens next

What happens now?

It is law, or will be once published in the BOE. It comes into force on the date its own text sets.

The same initiative in the other chamber:

Published in the BOE: Law 32/2022, of December 27, amending Law 18/2010, of July 16, on the Regime of Transfer of State Taxes to the Autonomous Community of Andalusia and the Determination of the Scope and Conditions of Said Transfer.

Sources

Where does all this come from?

  • The data comes from the open files of the Congreso, the Senate and the BOE, unaltered.
  • Each deputy’s province is the one of their seat on the day of the vote.
  • We only say “passed” or “rejected” when the majority needed is certain; otherwise we say which side had more votes.

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