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Spain introduces new indirect tax on non-reusable plastic packaging as of 1 January 2023

On 9 April 2022, the Official State Gazette published Law 7/2022 on Waste and Contaminated Soils (referred to as the Law). The new Law aims to establish the principles of the circular economy, as well as contribute to the fight against climate change and the protection of the marine environment.

Specifically, the Law addresses the obligation for Spain to transpose two European Union (EU) Directives: first, Directive (2018/851) which will modify the Waste Framework Directive and second, the Single-Use Plastics Directive (2019/904), where the purpose is to reduce the environmental impact of certain plastic products.

Source EY

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