Impuesto especial sobre los envases de plástico no reutilizables
Copyright: Agencia Tributaria
The objective of the reform is to reduce the amount of waste in general and particularly from single-use plastic packaging. For this purpose, Spain has established a tax on depositing waste in landfills and on incineration and co-incineration plants. In addition, Spain introduced a new tax on single-use plastic packaging. Both taxes are put in place to increase incentives for the reduction of waste and the promotion of the reuse of materials and the circular economy.
- Reference
- C28.R4, of the Spanish Recovery and Resilience Plan
- Project locations
- Spain