Starting from January 1, 2023, the new tax on non-reusable plastic packaging has been implemented in Spain. The Spanish tax authorities have released multiple documents and a ministerial order, published in December 2022, to provide updated guidelines regarding the compliance requirements for this tax.

These resources serve as valuable references for businesses and individuals to understand and adhere to the regulations associated with the tax on non-reusable plastic packaging. It is important to consult these documents to ensure proper compliance with the new tax guidelines.