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 its Title VII, regulates two new environmental taxes: The special tax on non-reusable plastic packaging (articles 67 to 83, both inclusive) and the tax on the disposal of waste in landfills, the incineration and co-incineration of waste (articles 84 to 97, both inclusive). Both taxes will come into effect on January 1, 2023.