Next September 1, 2022, the New Tax on Fluorinated Greenhouse Gases (IGFEI), introduced in the Spanish territory since January 1, 2014 through Article 5 of Law 16/2013, of October 29, will come into force.
The new Spanish Law 7/2022, of 8 April, on waste, introduces several measures to protect the environment from plastic pollution while fostering growth and innovation and, among others, introduces the new Spanish Plastic Excise Duty will enter into force on January 1st 2023.
The Tax and Customs Control Plan (BOE 01/31/2020) has been published with new actions in the audits that will take place during 2022, taking into account the economic recovery, the companies and sectors benefited by the outbreak of COVID- 19, the boom in electronic commerce, the effects of the first anniversary of BREXIT, among other issues with tax impact.

Tariff classification for 2022

As of January 1, 2022, the tariff classification of the 2022 edition of the Harmonized System (HS) for goods in international trade will apply.