In the year 2010 more than 24 Mt and 5 Mt of Municipal Solid Waste (MSW) were generated in Spain and Portugal. Landfilling, incineration and recycling are the most common treatments. In 2010, in the Iberian Peninsula between 58-6 2 % of the MSW generated was sent to the landfill, 9-19 % was incinerated and the rest was recycled and composting (EUROSTAT, 2010). Despite landfilling is still the most common practice, waste treatment by means of an incineration process has increased. The main advantages of this type of waste treatment are the reduction of mass and volume of residues and the energy recovery. Nevertheless, incineration had gained a bad reputation owing to the environmental impact, in particular, due to the emissions of acid gases, dioxins and furans (PCDD/F) and greenhouse gases. To assess the environmental advantages and disadvantages as well as the potential environmental impacts of waste incineration a life cycle perspective is required. Within this framework is the development of FENIX-Giving Packaging a New Life, a 3-year European LIFE+ funded project. This work is just the first step within this project where a database and a model based on Life Cycle Assessment (LCA) to assess the environmental impacts of waste incineration in Spain and Portugal will be developed. Particularly, the aim of this paper is to review the different technologies applied to MSW solid waste incineration and to carry out both the diagnosis of the current situation at the incineration plants in Spain and Portugal and to collect data to develop the Life Cycle Inventory (LCI).