New Taxes created by Law 7/2022

Law 7/2022, of April 8, on waste and contaminated soils for a circular economy was published in the Official State Gazette of April 9, 2022, which, in title VII, regulates two new environmental taxes: The special tax on non-reusable plastic containers (articles 67 to 83, both inclusive) and the tax on the deposit of waste in landfills, incineration and co-incineration of waste (articles 84 to 97, both inclusive). Both taxes will go into effect on January 1, 2023.