Spain has published Law 7/2022 of 8 April 2022 on "Waste and Contaminated Soils for a Circular Economy". As explained in a release from the Spanish Tax Agency, the law introduces two new environmental taxes:
Both of these taxes will take effect on 1 January 2023.
In addition to the new taxes, the law also establishes the VAT regime for donations of products to non-profit entities. This includes that donated products are presumed to be fully deteriorated (impaired) and subject to a 0% VAT rate, subject to the condition that the donated products are used by said entities for purposes of general interest. This applies from 10 April 2022.