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:

• Special tax on non-reusable (single-use) plastic containers, which is levied at a rate of EUR 0.45 per kilogram of non-recycled plastic contained in products within the scope of the tax, with certain exemptions; and
• Tax on the deposit of waste in landfills, incineration, and co-incineration of waste, which is levied at rates of up to EUR 40 per metric ton, depending on the type of waste, with certain exemptions.

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.