Special Tax on non-reusable plastic packaging

On 1 January, the new Special Tax on non-reusable plastic packaging shall come into force in Spain. After its approval with the publication of Law 7/2022, of 8 April, on Waste and Contaminated Soils for a Circular Economy (BOE 9/4/2022), it has been found that it shall affect many more companies than it might seem at first. It is important to give it the attention it deserves, since the formal obligations that come with its entry into force are relevant, perhaps more burdensome, in many cases, than the obligation to join.

Consult the informative alert prepared by our Tax Law Department to find out about the main new features introduced by the Law.