The generation of municipal solid waste is a problem for societies aspiring to sustainability within their municipalities. Policymakers responsible for this issue apply formulas to fund solid waste management by charging taxes or fees. The formulas differ in that some link charges to the event or to the producer of the waste rather than to the environmental‘polluter pays principle’. Among the range of options for funding this service, the literature identifies “pay as you throw” (PAYT), as the method that most directly relates user charges to contributions to environmental sustainability.

This study begins by exploring the types of charges in effect in 52 Spanish provincial capitals and, where applicable, the variables to which they are related. Next, it conducts a case study of the city of Madrid, whose solid waste charge, in force from 2009 to 2014, was based on property values. The case study aims to confirm the relationship—over time—between waste generated (total and per property), number of properties (place where the waste was generated) and properties' rateable value. The results reveal, first, that the most widely-used solution at local government level is the easiest to apply—namely, a flat rate per household or a step-variable flat rate covering on average 59.03% of the cost (in 2012); and, second, that Madrid's waste step-flat rate cannot be considered a PAYT system, despite it covers up to 70% of the cost (in 2012).

对于渴望在其城市中实现可持续发展的社会而言，城市固体废物的产生是一个问题。负责此问题的政策制定者通过收取税款或费用来应用公式为固体废物管理提供资金。公式的不同之处在于，与事件或废物的产生者而不是与环境的“污染者付费原则”相关的某些链接收费。在为这项服务提供资金的一系列选择中，文献将“现收现付”（PAYT）识别为最直接将用户收费与对环境可持续性贡献相关的方法。

这项研究首先探讨了西班牙52个省会城市中有效的收费类型以及与收费相关的变量（如果适用）。接下来，它对马德里市进行了案例研究，该市从2009年至2014年生效的固体废物收费是基于财产价值的。该案例研究旨在确定随着时间的推移，产生的废物（总和每个财产），财产数量（产生废物的地方）与财产的应税价值之间的关系。结果表明，首先，最广泛使用的解决方案是地方政府级别的解决方案，即每户固定费率或逐步变数的固定费率平均覆盖成本的59.03％（2012年）；其次，不能将马德里的废旧统一税率视为一种现收现付系统，