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.

Title VII of the law regulates two new environmental taxes: the special tax on non-reusable plastic packaging (articles 67 to 83, both inclusive) and the tax on the deposit 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.

For its part, the third Final Provision establishes the VAT tax regime for donations of products to non-profit entities, defined in accordance with the provisions of 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.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.