Information Note 27/2022

On 24 December 2022, Law 31/2022 on the General State Budget was published in the Official State Gazette (BOE), which includes tax modifications, such as: A) Personal Income Tax: – With regard to reductions, the amount for obtaining earned income is increased for certain income thresholds. Also, economically dependent self-employed workers are increased in 2…

The new Excise Tax on Plastic Packaging

From 1st January 2023 in Spain there will be a special tax on non-reusable plastic packaging, whether it is presented empty or whether it is presented as containing, protecting, handling, distributing and presenting goods. Non-reusable packaging containing plastic is included to the extent that it is designed to contain, protect, handle, distribute and present goods,…