The municipal authorities of the Canary Islands have approved an amendment to Fiscal Ordinance No. 11, which regulates the fee for the provision of waste collection and urban solid waste services in the municipalities.

The amendment was approved in a plenary session on 11 November 2025 and published in the Boletín Oficial de la Provincia de Las Palmas (BOP No. 158) on 31 December 2025. The ordinance enters into force following the publication of its final text.

This modification aligns local regulations with the Law 7/2022 on Waste and Contaminated Soils for a Circular Economy, which requires local authorities to implement waste management fees based on the “polluter pays” principle.

A system based on the real cost of waste management.

The new regulation requires municipalities to ensure that waste collection fees reflect the actual cost of the service, including:

• collection and transport
• waste treatment
• monitoring and control of waste operations
• landfill maintenance and supervision
• environmental awareness campaigns
• recycling and energy recovery processes

The aim is to ensure that users contribute proportionally to the amount of waste they potentially generate.

How the tax will be calculated.

The municipal waste fee will consist of two elements:

• Fixed fee: for the availability of the municipal waste collection service.
• Variable fee: determined according to the potential waste generation of the property or activity.

Since it is currently not possible to measure individual waste generation precisely, the municipality has opted for objective criteria.

Residential properties.

For residential properties, the fee will mainly be determined by the cadastral surface area of the property.

Each residential unit is considered an independent taxable unit, even if several dwellings are included under the same cadastral reference.

Tourist accommodation.

A specific system applies to tourist accommodation, including:

• hotels
• hostels and guesthouses
• Aparthotels
• holiday rentals
• rural houses
• tourist apartments

The variable fee will be calculated based on:

• number of rooms (for hotels and complexes)
• number of beds or guest places (for holiday rentals and similar accommodations)

Economic activities and commercial premises.

For businesses and commercial premises, the applicable fee depends on the type of activity and the size of the premises.

The ordinance distinguishes between categories such as:

• supermarkets and food retailers
• restaurants and establishments with kitchens
• bars, cafés and leisure venues
• offices and professional services
• medical practices, gyms and similar businesses
• tourism and port-related activities
• storage premises without registered economic activity

Discounts for low-income households.

A 50% reduction in the fee may apply to households whose income falls below specific thresholds linked to the Spanish Minimum Wage (SMI).

To qualify, applicants must:

• be registered (empadronado) at the property
• not own other residential properties
• submit documentation proving household income

Applications must be submitted before 31 December of the year prior to the year in which the reduction is requested.

Information for property owners and investors.

This regulatory change may affect property owners, tourist accommodation operators, and businesses located in the municipality, as the fee calculation is now more closely linked to property characteristics and the activity carried out.

At Lajares Law Offices, a firm specialized in Property Law and real estate matters, we share updates like this for informational purposes, helping property owners, buyers, and investors stay informed about local regulations that may impact their properties.

Source: Boletín Oficial de la Provincia de Las Palmas No. 158, published on 31 December 2025.