Spain
The Official Gazette of the Spanish State has published the Act on Waste and Contaminated Land, imposing new environmental taxes
Act 7/2022, of April 8, 2022, on Waste and Contaminated Land introduces a new tax on single-use plastic packaging which will enter into force on January 1, 2023.
The tax liability is widespread, as it is imposed not only on manufacturers and distributors of packaging, but on those making intra-EU acquisitions or imports into Spain of these plastic containers (regardless of whether they contain anything).