The purpose of the Draft Law (APL) is to transpose two Community Directives:

• Directive (EU) 2018/851, of May 30, 2018, amending Directive 2008/98 / EC on waste. Deadline for transposition: July 5, 2020.
• Directive (EU) 2019/904, of June 5, 2019, on reducing the impact of certain plastic products on the environment. Deadline for transposition: July 3, 2021

Likewise, the APL reviews and updates the legal regime applicable to waste and contaminated soils established in Law 22/2011, of July 28, which is repealed.

All this in order to guarantee the protection of the environment and human health by preventing or reducing the generation of waste and the adverse impacts of its generation and management; reducing the global impact of resource use and improving the efficiency of that use, and promoting the transition to a circular economy with innovative and sustainable business models, products and materials; contributing to the fulfillment of several SDGs and at the same time guaranteeing the efficient functioning of the internal market and the competitiveness of Spain in the long term.

What the draft of the draft law on waste and contaminated soil says is that a tax of € 0.45 / kg would be applied to non-reusable plastic containers. That is, reusable (biodegradable or not) would be exempt. This document does not specify that non-reusable biodegradable materials are exempt, but different associations are making efforts with the government to make biodegradable polymers exempt, as is the case in other countries in Europe.

Link to view the draft:

https://www.miteco.gob.es/es/calidad-y-evaluacion-ambiental/participacion-publica/200602aplresiduosysc_informacionpublica_tcm30-509526.pdf

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