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
- Informations sur le taux de TVA/G(S)ST
Draft Royal Decree publication outlining further B2B e-invoicing arrangements
- Informations sur le mandat fiscal
VAT reduction for specific goods
- Informations sur le taux de TVA/G(S)ST
The Basque Territory – Gipuzkoa
- Informations sur le mandat fiscal
Public consultation for B2B e-invoicing and technical specifications postponement
- Informations sur le mandat fiscal
Further application of the reverse charge
- Mises à jour des pays
VAT and indirect tax measures in State Budget 2023
- Informations sur le taux de TVA/G(S)ST
Extension of reverse charge application
- Mises à jour des pays
Spanish tax authorities release updated SII technical documentation
- Mises à jour des pays
Introduction of Plastic Packaging Tax (PPT)
- Autres taxes applicables
Documentation for IT billing systems
- Informations sur le mandat fiscal
Introduction of new website tool
- Mises à jour des pays
Update on B2B mandatory e-invoicing
- Informations sur le mandat fiscal
VAT gas reduction
- Informations sur le taux de TVA/G(S)ST
Update on mandatory B2B e-invoicing
- Informations sur le mandat fiscal
Introduction of the plastic tax
- Autres taxes applicables
Delay for certified software usage
- Informations sur le mandat fiscal
Requirement for certified software
- Informations sur le mandat fiscal
Extension of reduction for VAT on electricity
- Informations sur le taux de TVA/G(S)ST