04.28.22
Plastic Tax developments
Our recent compliance updates have shown a sharp increase in countries enacting legislation with a ‘green’ agenda. More specifically, we have seen the introduction of the Plastic Packaging Tax in the United Kingdom from 1 April 2022.
Spain is now promoting a similar incentive. On 9 April 2022, Spain published Law 7/2022 on Waste and Contaminated Soils. This is being introduced to fight climate change and for the preservation of the marine environment.
To achieve this, specifically, Spain is seeking to transpose the following 2 European EU Directives:
- Directive 2018/851, which aims to modify the Waste Framework Directive
- Single-Use Plastic Directive 2019/904, which aims to alleviate the environmental impact of certain plastic products.
Aligning with EU regulations is viewed as the most effective way to achieve these goals.
Browse Spain updates
Reduced VAT extension on food products
- Información del tipo de IVA/IBS
Draft Royal Decree publication outlining further B2B e-invoicing arrangements
- Información de la normativa
VAT reduction for specific goods
- Información del tipo de IVA/IBS
The Basque Territory – Gipuzkoa
- Información de la normativa
Public consultation for B2B e-invoicing and technical specifications postponement
- Información de la normativa
Further application of the reverse charge
- Actualizaciones de los países
VAT and indirect tax measures in State Budget 2023
- Información del tipo de IVA/IBS
Extension of reverse charge application
- Actualizaciones de los países
Spanish tax authorities release updated SII technical documentation
- Actualizaciones de los países
Introduction of Plastic Packaging Tax (PPT)
- Otros impuestos aplicables
Documentation for IT billing systems
- Información de la normativa
Introduction of new website tool
- Actualizaciones de los países
Update on B2B mandatory e-invoicing
- Información de la normativa
VAT gas reduction
- Información del tipo de IVA/IBS
Update on mandatory B2B e-invoicing
- Información de la normativa
Introduction of the plastic tax
- Otros impuestos aplicables
Delay for certified software usage
- Información de la normativa
Requirement for certified software
- Información de la normativa
Extension of reduction for VAT on electricity
- Información del tipo de IVA/IBS
Enhancement of administrative co-operation and tax information exchange in the EU on digital platform operators
- Actualizaciones de los países