- Spain is introducing a new tax on non-reusable plastic packaging as of 1 January 2023.
- In preparation, the Spanish Tax Authority has issued a set of Frequently Asked Questions (FAQs) on the new tax.
- The FAQs provide guidance on certain questions around scope, exemptions, thresholds, certification, and tax base.
- As the tax is effective as of 1 January 2021, companies have a window to assess the potential impact of this new tax on their business, considering the products covered, the relevant flows (inbound and outbound) and the associated obligations.
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