La Ley 7/2022, de 8 de abril, de residuos y suelos contaminados para una economía circular (también conocida como “Ley de residuos”), introdujo un nuevo impuesto indirecto: “Impuesto especial sobre los envases de plástico no reutilizables”, cuya entrada en vigor tendrá lugar el 1 de enero de 2023. Este es un impuesto de carácter medioambiental que recae sobre la utilización de envases no reutilizables que contengan plástico, tanto si se presentan vacíos como si se presentan conteniendo, protegiendo, manipulando, distribuyendo y presentando mercancías.
VER IMPUESTO ESPECIAL SOBRE LOS ENVASES DE PLÁSTICO NO REUTILIZABLES
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