Last April the Law on Waste and Contaminated Soils for a circular economy 7/2022 was finally published, which will come into force the 1st of January 2023.
Title VII of this Law contains the fiscal measures to promote circular economy, including a special tax on non-reusable plastic packaging, commonly known as “tax on plastic”.

On Thursday 17 December the commission for the Green Transition of the Spanish House of Representatives finally voted in favour of the amendment to provide a one-year moratorium on taxation of non-reusable plastic packaging.

In order to make it easier for our clients and to clarify any questions regarding the coming into force of the special tax on non-reusable plastic, the Armando Alvarez Group summarises here the main aspects.