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Plastics Policy Tracker

Laws & policies / Spain

Spain — packaging decree (RD 1055/2022) and tax on non-reusable plastic packaging (Law 7/2022)

Real Decreto 1055/2022 de envases y residuos de envases; Impuesto especial sobre los envases de plástico no reutilizables

Type
Tax
Jurisdiction
Spain
Current stage
in application
Impact
medium
Last verified change
29 Dec 2022
plannedconsultationimpact assessmentproposalParliament & Counciltrilogue / negotiationadoptedpublishedin forceimplementing actsin application

Spain's Law 7/2022 of 8 April on waste and contaminated soils for a circular economy sets a tax rate of EUR 0.45 per kilogram (Article 78) for its special tax on non-reusable plastic packaging. Royal Decree 1055/2022 of 27 December governs packaging and packaging waste.

Overview checked against the official sources · review record

Timeline of verified changes

  1. 29 Dec 2022 → in force
    Royal Decree 1055/2022 of 27 December on packaging and packaging waste was published in the BOE on 28 December 2022 and entered into force on 29 December 2022.
    Source quote (es, with translation)
    Real Decreto 1055/2022, de 27 de diciembre, de envases y residuos de envases. Publicado en: «BOE» núm. 311, de 28/12/2022. Entrada en vigor: 29/12/2022
    English translation: Royal Decree 1055/2022 of 27 December on packaging and packaging waste. Published in: BOE no. 311 of 28/12/2022. Entry into force: 29/12/2022
    Source: boe.es · Review seed-es-packaging-plastic-tax-002
  2. 8 Apr 2022 → adopted
    Law 7/2022 of 8 April set the tax rate on non-reusable plastic packaging at EUR 0.45 per kilogram.
    Source quote (es, with translation)
    Artículo 78. Tipo impositivo. El tipo impositivo será de 0,45 euros por kilogramo.
    English translation: Article 78. Tax rate. The tax rate shall be EUR 0.45 per kilogram.
    Source: boe.es · Review seed-es-packaging-plastic-tax-001