Spain: The public consultation period has begun for the draft bill regulating the corporate reporting framework on environmental, social and governance issues
El Consejo de Ministros acordó, el pasado 3 de mayo de 2023, iniciar este trámite, que estará disponible hasta el 25 de mayo, de modo que los posibles interesados en el texto del anteproyecto puedan hacer sus aportaciones.Spain: This is the Royal Decree that aims to improve air quality and reduce episodes of high pollution
Royal Decree 34/2023 of January 24, 2023, amending the royal decree on improving air quality, the regulations on industrial emissions and on implementing the Law on integrated pollution prevention and control, and the royal decree on financial guarantees concerning waste, introduces significant environment-related amendments.Spain: Adapting the tax system to challenges facing the green transition
In the context of the Recovery, Transformation and Resilience Plan a range of measures relating to environmental taxes have been approved, notably the creation of a tax on non-reusable plastic packaging and amendment of the tax on fluorinated greenhouse gases. This new tax will come into force on January 1, 2023, whereas the amendment of the tax on fluorinated gases has been in force since September 1, 2022.Spain: The reform of the Tax on Fluorinated Greenhouse Gases comes into force
Law 14/2022 of July 8, 2022, the first final provision of which amends the Tax on Fluorinated Greenhouse Gases (IGFEI), was published in the Official State Gazette on July 9, 2022. In addition, the corresponding implementing regulations were published on August 31.The new Law on waste and contaminated land for a circular economy: challenges and chances
Garrigues experts Javier Fernández Rivaya, Victoria Esteban and José María Cobos, and from G-advisory, Máximo Martín, analyze key elements of the new law from legal, tax and technical angles, in a new ‘Garrigues Sustainable Dialogs’ roundtable.