New Spanish tax on non-reusable plastic packaging

As part of the EU’s economic recovery package and circular economy policies, the EU introduced a “plastic levy” based on the amount of non-recycled plastic packaging waste produced by each Member State as a new own resource with effect from 1 January 2021. The contribution of each Member State is calculated at a rate of EUR 0.80 per kilogram of non-recycled plastic packaging waste produced.

Source European Tax Blog