New Act on Waste and Contaminated Land
On April 9th, 2022, the Official Gazette of the Spanish State published New Act 7/2022 on Waste and Contaminated Land, which aims to encourage the circular economy by reviewing the existing rules on waste and contaminated land.
The new Act introduces, among other measures, restrictions on certain single-use plastic products, revision of the framework regulating extended producer responsibility for waste, the review and update of the inspection and penalty system, the creation of State Inventory of Voluntary Decontamination of Contaminated Land and two new taxes in the Spanish tax system: the special tax on non-reusable plastic packaging and the tax on landfill, incineration and co-incineration of waste. The new Act entered into force on April 10th, 2022, except Title VII (“Tax measures to encourage the circular economy”), which will enter into force on January 1st, 2023.