Spain: Excise taxes on non-reusable plastic packaging, landfills

Excise tax measures regarding non-reusable plastic packaging and landfills and incineration of waste

Excise tax measures on non-reusable plastic packaging, landfills

Law 7/2022, published in the official gazette on 9 April 2022, implements excise tax measures regarding non-reusable plastic packaging and landfills and incineration of waste.

The new legislation transposes into Spanish law two EU Directives and also repeals the legislative framework that has governed the regulation of waste in Spain until now.

Law 7/2022 introduces two new taxes:

  • An excise tax on non-reusable plastic packaging
  • A tax on landfill, incineration and co-incineration of waste

Both taxes are effective beginning 1 January 2023.

Read an April 2022 report [PDF 195 KB] prepared by the KPMG member firm in Spain 

 

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