El Pla d'Urgell approves the county waste tax for 2027

The Plenary of the Consell Comarcal del Pla d’Urgell, in an ordinary session on October 13, 2026, initially approved fiscal ordinance number 3, regulating the tax for the general treatment of urban solid waste and leachates at the county landfill for the 2027 financial year. The full text is published in the Official Gazette of the Province of Lleida no. 199, of October 19, 2026, pages 1 to 4, with the official reference BOP-2026_0_199_8645. The publication opens a period of 30 business days to submit allegations.

The regulation is framed within the powers that articles 133.2 and 142 of the Constitution and article 106 of Law 7/1985, regulating the Bases of Local Regime, grant to local entities, and is deployed in accordance with articles 15 to 19 and 57 of Royal Legislative Decree 2/2004, which approves the revised text of the Law regulating local treasuries. The publication responds precisely to the requirements of article 17.4 of this same royal legislative decree.

The ordinance is not limited to the landfill: it regulates four county services provided jointly. These are the landfill and disposal of municipal waste at the controlled landfill of Castellnou de Seana, the treatment of internal leachates generated by this waste, the treatment of the organic fraction, and the management of special waste in small quantities.

Three rates per ton at the county landfill

Article 5 establishes the tax quotas applicable to the treatment of urban solid waste and leachates, with three differentiated amounts per ton:

• Treatment fee: €53.48/ton.
• Disposal tax: €80/ton.
• Castellnou S agreement quota: €9.45/ton.

The taxable event includes the mandatory reception of the door-to-door collection of waste from homes, accommodations, and premises where industrial, commercial, professional, artistic, or service activities are carried out, and its subsequent treatment at the landfill. Industrial waste, construction rubble, human waste, and contaminating, corrosive, or hazardous materials are excluded.

The organic fraction is treated at the composting plant of the Consorci de residus del Segrià and/or that of the Consorci per a la gestió dels residus urbans de l’Urgell. Special waste in small quantities is received at the county waste collection center of Castellnou de Seana and is managed through managers authorized by the Waste Agency of Catalonia.

Taxpayers and bimonthly billing

Taxpayers are natural and legal persons and the entities referred to in article 33 of the General Tax Law who own, occupy, or use the homes and premises where the service is provided, whether by ownership, usufruct, habitation, lease, or precarious tenure. The owner of the properties acts as a substituted taxpayer and may pass the quotas on to the users.

The collection regime varies according to the type of user:

• County councils: only they may join the service, via request and adhesion agreement, and the fee is charged in arrears every two months within the following month.
• Companies and individuals: they must present a comprehensive declaration of the waste characteristics, with a binding report from the technical service, and pay in arrears every quarter.
• Councils and companies from outside the county: they require a request, a technical and economic report, and a resolution from the County Council.

20% Surcharge and Application Calendar

Users from outside the Pla d’Urgell who are authorized to dispose of waste there will see their fee increased by 20% compared to that of the county service. The accreditation of the tax occurs from the start of the service provision, and the fees are credited on the first day of the following calendar bimester.

The text is subject to public information for 30 business days starting from the day after the publication of the announcement in the bulletin. The file can be consulted at the entity’s offices every working day, from 8:00 to 15:00 hours. If no claims are presented, the agreement will be considered definitively approved; if there are any, the allegations will be resolved by the Plenary. The edict is signed by the vice president Jordi Martínez Atero in Mollerussa, with an electronic signature date of October 15, 2026.

The regulation directly affects all councils in the county and, by extension, the residents who dispose of waste there: it sets the price that the councils will pay per treated ton and conditions the tax that they subsequently pass on to households and businesses. The allegation period is the only window to modify rates that will come into force upon full publication in the bulletin and will remain in effect until their express modification or repeal.

Source: Official Bulletin of the Province of Lleida, no. 199, October 19, 2026, Local Administration - County Councils, pp. 1-4 (official reference: BOP-2026_0_199_8645).