Law 7/2022 on Waste and Contaminated Soils for a Circular Economy (Official Bulletin of April 11, 2022), responds to the need to receive into our legal system the contents of Directive 2018/851/EU, amending Framework Directive 2008/98/EC, on Waste (Waste Framework Directive), and Directive 2019/904, on Reducing the Impact of Certain Plastic Products on the Environment (Single Use Plastic Directive -SUP). As a result of this need, and in order to prevent the generation of non-reusable plastic packaging waste and reduce the generation of waste, two new taxes have been approved in the field of environmental taxation. These taxes will come into effect as of January 1, 2023.
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