Impuesto especial sobre los envases de plástico no reutilizablesCopyright: Agencia Tributaria The objective of the reform is to reduce the amount of waste in general and particularly from single-use plastic packaging. For this purpose, Spain has established a tax on depositing waste in landfills and on incineration and co-incineration plants. In addition, Spain introduced a new tax on single-use plastic packaging. Both taxes are put in place to increase incentives for the reduction of waste and the promotion of the reuse of materials and the circular economy. ReferenceC28.R4, of the Spanish Recovery and Resilience PlanProject locations Spain
