In 2025, the Madrid City Council reinstated a fee that had not been paid in the capital since 2015: the Waste Management Fee (better known as the garbage collection fee). A new state law required the city to separate the cost of garbage collection services from the property tax (IBI). This October, the Finance Department has resumed collection of the fee, which is already arriving at households in Madrid.
Its collection in 2025 (through which the City Council raised as much as 256 million euros) was not without controversy, and in March of this year, 2026, the Madrid High Court of Justice (TSJM) declared the fee null and void following a complaint filed by several organizations.
The courts ruled that the city council had not adequately justified how the cost of the waste collection service was calculated, nor the criteria for determining the fee to be paid by households. However, in September, the Supreme Court accepted for review the appeal filed by the City Council against the rulings of the Madrid Regional High Court (TSJM) that had declared the fee null and void.
While the validity of the 2025 fee remains pending a court ruling, the city is already collecting the 2026 garbage collection fee, which is based on a different ordinance. The fee amounts to an average of 164 euros per household, according to estimates by Más Madrid, although the amount varies depending on the property and the neighborhood.
The payment period ends on November 3. Taxpayers who have already paid and wish to file an appeal and demand a refund of the fee have one month from the end of the voluntary payment period to file an appeal—that is, from December 1 to December 30.
How to Request a Refund of the Garbage Collection Fee
Both the OCU and the Regional Federation of Neighborhood Associations of Madrid (FRAVM) recommend that residents pay the bill first and then file an appeal. An appeal for reconsideration may be filed with the Madrid Tax Agency, or an economic-administrative claim may be filed with the Municipal Economic-Administrative Court.
The OCU has published a sample form for an optional appeal for reconsideration that can be downloaded from its website to fill in with personal information (the FRAVM has also published an appeal template).
Along with the form, you must also attach a copy of the Waste Management Fee receipt for 026, proof of payment, and, if specific errors have been detected in the information, the documents proving those errors.
The process is free and can be completed in person at a public registry office or online through the taxpayer portal on the Madrid Tax Agency’s website.