A new excise tax on non-reusable plastic packaging (IENPR) comes into force in Spain this January 1st 2023. The IENPR applies throughout Spain, including Ceuta, Melilla and the Canary Islands.
The IEPNR, which was set out in Law 7/2022 of 8 April on waste and contaminated soils for a circular economy, has been the subject of discussion in the current economic context. Its enforcement, on 1 January 2023, had already been delayed due to an amendment approved during the parliamentary processing of the law.
For further information, please see our article here.