Cárcheles replaces the waste tax with a non-tax benefit

The Cárcheles City Council (Jaén) has finalized the ordinance replacing the urban solid waste collection fee with a non-tax public patrimonial payment, as no claims were filed during the public exhibition period. The regulation, published in the Official Gazette of the Province of Jaén number 164, dated August 25, 2026, sets quotas of up to €142.20 per premises and a variable part based on water consumption, affecting all residents of the municipality.

The provisional plenary agreement was automatically elevated to final, and its full text is made public in compliance with article 70.2 of Law 7/1985, of April 2, Regulating the Bases of the Local Regime. The document bears the reference 2026/4009 and is signed by the mayor, Enrique Puñal Rueda, dated August 21, 2026.

A model change imposed by state legislation

The ordinance responds to the new regime introduced by Law 9/2017, of November 8, on Public Sector Contracts, which determined that when the waste service is provided indirectly, through a mixed commercial company, the required levy must be considered a non-tax public patrimonial payment and not a fee. The service is provided by the Provincial Council of Jaén by delegation, through a mixed-economy company with minority public participation.

The regulation is further supported by Law 7/2022, on waste and contaminated soils for a circular economy, which extends the mandatory competence for the collection, transport, and treatment of domestic waste to all municipalities, and by article 20.6 of Legislative Royal Decree 2/2004, which approves the revised text of the Law Regulating Local Treasuries. The ordinance consists of 9 articles, one repealing provision, and one final provision, and repeals the previous fiscal ordinance regarding the fee.

Fixed quotas and variable linked to water

The amount is determined according to the nature of the use and the activities of each property, with an annual fixed quota and a variable quota linked to water consumption as an indicator of the volume of waste produced:

• Per dwelling: €98.07 annually.
• Per premises, industrial, commercial, or professional office: €142.20 annually.
• Consumption equal to or less than 48 m³: €12.26.
• Consumption between 49 and 96 m³: €24.52.
• Consumption exceeding 96 m³: €49.51.

Annual consumption is set based on the corresponding year n-2, and for properties without an active water supply, it is estimated based on the existing flow in the network. The payment accrues on the first day of the calendar year, is prorated quarterly, and is collected together with the quotas for drinking water supply, sewerage, and purification.

Parties obliged to pay and sanctioning regime

The primary parties obligated to pay are the natural and legal persons who request or benefit from the service, while the owners of homes and premises act as substitutes and may pass the fees on to the beneficiaries. The ordinance does not provide for exemptions or discounts, except as provided in the applicable regulations, and the rates will be increased, where applicable, by the current VAT.

Fees not paid during the voluntary period will be collected through enforcement proceedings, and infractions and sanctions will be governed by Title XI of Law 7/1985 and Law 40/2015, on the Legal Regime of the Public Sector. The ordinance will enter into force upon its publication in the provincial bulletin, once the period provided for in article 65.2 of the Law of Bases of the Local Regime has elapsed.

Relevance for residents

The new provision affects virtually all households and businesses in Cárcheles, which are moving from a tax-based model to a non-tax consideration with a variable fee directly linked to water consumption. An administrative appeal may be filed against the agreement before the Administrative Litigation Chamber of the High Court of Justice of Andalusia, based in Granada, within two months from the publication of the announcement.

Source: Official Gazette of the Province of Jaén, number 164, August 25, 2026, Local Administration, page 12985 (official reference: 2026/4009).