Title VII (articles 67 to 83 ) of Law 7/2022, of April 8, on waste and contaminated soil for a circular economy (hereinafter, the Waste Law), published in the Official State Gazette of April 9, 2022, introduces tax measures to encourage the circular economy, including the creation of a special tax on non-reusable plastic packings, whose entry into force is scheduled for January 1, 2023 which will be the subject of the following comments. Background This new tax must be considered within the ...
