Spain

Directorate General for Taxes and courts examine timing effects of constitutional court judgment of October 26, 2021 and entry into force of Royal Decree-Law 26/2021 of November 8, 2021 amending the legislation to adapt it to the Constitutional Court’s decision.

Law 7/2022 of April 8, 2022 creates an excise tax on non-reusable plastic packaging and a tax on waste sent to landfill, incineration and co-incineration, which will come into force on January 1, 2023. It moreover imposes an obligation on local authorities to charge a fee in relation to waste treatment, modifies the rules on the charge on the use of inland water for electricity generation and adds amendments to the VAT rules for gifts of products.

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.

Garrigues partners Juan Manuel Cabeza and Javier Fernández Rivaya together with Rafael Domínguez Olivera, chief government lawyer in the Ministry of Transport, Mobility and Urban Agenda, examine in the Garrigues Sustainable Dialogs series the course taken by green public procurement in Spain.

Supreme Court holds that where the government is party in a proceeding, expert reports prepared by its public officials to defend its interests cannot be presumed objective and impartial.