The social rate for water tax is a rebate on the tax, aimed at the most vulnerable groups with serious financial problems:
- People receiving minimum contributory pensions for retirement, widowhood or permanent disability.
- Families with all members unemployed.
- Groups with special protection.
- Families at risk of housing exclusion
The water tax is an environmental tax that is paid in the water bill and can account for up to 40% of the total.
- Age: the social rate of water tax is a rebate that can be applied for by anyone, regardless of age. The exception are people receiving minimum contributory pensions for retirement or widowhood, who must be at least 60 years old.
- Registration in the municipal register: the contract holder must be registered in the dwelling that receives the supply. They must be registered in a municipal register in Catalonia.
- Employment status: the social rate of water tax is a rebate that can be applied for by anyone, regardless of their employment situation. In the case of households with all members unemployed, a specific application must be made.
- Income:
a) In the case of households with all members unemployed and individuals receiving a minimum contributory pension for retirement, widowhood or permanent disability, the monthly income of the family unit may not exceed the following thresholds:
| Family unit | Gross income/month | Gross income/year |
|---|---|---|
| One or two people | 1,129.30 eur | 17,210.20 eur |
| Three people | 1,413.70 eur | 19,791.80 eur |
| Four people | 1,598.09 eur | 22,373.26 eur |
| Five people | 1,782.49 eur | 24,954.86 eur |
| Six people | 1,966.88 eur | 27,536.32 eur |
b) In the case of groups with special protection (individuals receiving a non-contributory pension for retirement, retirement due to disability and invalidity; beneficiaries of the Citizen’s Guaranteed Income; recipients of social benefits of an economic nature to cover certain situations of basic needs (Law 13/2006, of 27 July), recipients of the Social Assistance Fund (FAS) and recipients of funds from the General Law on Disability).
-Housing situation: the social rate of water tax is a rebate that can be applied for by anyone, regardless of their housing situation. Individuals at risk of housing exclusion must accredit this situation with a report from the social services of the local public administration.
- Amount: the social tax discount consists of a 100% rebate on the water tax for the most vulnerable families who consume up to 27m3/quarter (first tranche of the water tax). In the case of vulnerable families who consume more than 27m3/month, the discount will be 50%.