Spain Introduces Two New Environmental Taxes and Establishes VAT Regime for Product Donations

Spain has published Law 7/2022 of 8 April 2022 on "Waste and Contaminated Soils for a Circular Economy". As explained in a release from the Spanish Tax Agency, the law introduces two new environmental taxes:

• Special tax on non-reusable (single-use) plastic containers, which is levied at a rate of EUR 0.45 per kilogram of non-recycled plastic contained in products within the scope of the tax, with certain exemptions; and
• Tax on the deposit of waste in landfills, incineration, and co-inciner…