Consequences regarding waste derived from the "Circular Economy" package in Spain. Analysis from the tax perspective

Abstract

Nowadays the environment is an aspect that is taken into account in every field given its continuous deterioration over the years due to not only natural but also anthropogenic factors. The scope of the economy also has a great impact on the environment, especially in the life cycle of any product that enters the market, since natural resources are used for its manufacture and then, when consumed, it becomes a waste; both parts of the process having an impact on the environment. With the growing depletion of natural resources and the increase of environmental pollution by the constant generation of waste, we now try to bring the present linear economy to become a circular economy where the product does not become a waste if it is not reused or recycled and in this way it can be used to generate new products. In this way, in order to study and know how the transition to this change can be made when the economy has been developing in this way for so many years, it is explained how there are various mechanisms and measures that can lead to this transition to happen. a gradual and adequate form, including the economic instruments and especially the legal norms which regulate the polluting behavior, not prohibiting it in its entirety but modifying it. In this article we analyze how legal instruments, in this case concentrating on tax law norms, can help to fulfill the objective of the circular economy package within Spanish territory specifically in the reduction of waste generation. Spain has legislation on waste management since the Constitution establishes the right to a healthy environment. In it, the competences of the State and the Autonomous Communities are established on the measures to be taken on environmental protection. The Waste and Soils Pollutants Law details how the national and regional policies and plans on waste management should be prepared. It is here where it is stipulated which autonomous communities have the power to elaborate fiscal norms and establish any financial stipulation to be able to carry out this waste management and how local entities can develop fiscal incentives or subsidies to those who practice the desired conducts favorable to the environment.