El gravamen sobre los envases de plástico no reutilizables en el ordenamiento jurírido español

Abstract

The proposed work aims to carry out a study of the Special Tax on Non-Reusable Plastic Packaging (IEEPNR) in Spain, a tax incorporated into the Spanish legal-tax system by Law 7/22 Law 7/2022, of April 8, on waste and contaminated soils for a circular economy, as a legislative measure designed to reduce plastic pollution and promote sustainability. The origin of the tax is detailed within the framework of the environmental policies of the European Union and its objectives of reducing plastic waste and promoting a circular economy. As it is an environmental tax with an extra-fiscal purpose, it should contribute significantly to the reduction of plastic waste and the increase in recycling, encouraging companies to use other types of recycled materials in their packaging. Thus, a critical analysis of the legal regime of the IEEPNR is carried out with the aim of knowing the characteristics of this legal instrument and the problems arising from its entry into force in Spain; consequently proposing some possible lines of improvement of the same.