Skip to main content

New regulations for 2022

Skip information index

Law 7/2022, of April 8, on waste and contaminated soils for a circular economy

On April 9, 2022 (with entry into force on April 10) 7/2022, of April 8, of waste and contaminated soils for a circular economy, whose third Final Provision establishes the tax regime in the VAT of donations of products to non-profit entities defined in accordance with the provided in article 2 of Law 49/2002, of December 23:

  • For the purposes of determining the taxable base for self-consumption, it will be presumed that total deterioration of the goods has occurred. (art. 79.Three.rule 3 LIVA )

  • The zero percent rate will apply (art. 91.Four LIVA). It should be taken into account that the VAT Directive, recently modified by Council Directive 2022/542 of April 5, 2022, establishes in its article 98 the supplies of goods that can be taxed at rates lower than 5%.

For the above to apply, the assets must be allocated by said entities to the purposes of general interest that they develop in accordance with the provisions of article 3, section 1, of Law 49/2002.

Ley 7/2022, de 8 de abril,

de residuos y suelos contaminados para una economía circular.