Law 7/2022, of 8 April, on waste and contaminated soils for a circular economy is the rule that governs waste management in Spain today. It replaces the former Law 22/2011, transposes the EU directives on the circular economy and single-use plastics, and creates two new environmental taxes. For companies it means reinforced obligations on prevention, separation, traceability and reporting, with a penalty regime that reaches up to 3.5 million euros in the most serious cases.
In force since 10 April 2022, this guide summarises what the law introduces, who it obliges and how to reduce the risk of penalties, citing the real ranges the rule sets out.
What is the objective of Waste Law 7/2022?
The main purpose is to reduce waste generation and improve its management, prioritising prevention, preparation for reuse and recycling over landfill, in line with the waste hierarchy. The law sets a target that, by 2035, landfill disposal should not exceed 10% of the municipal waste generated.
For companies, this means rethinking their processes to fit into a circular economy model, where waste stops being a disposal cost and becomes, wherever possible, a recoverable resource. The rule develops European principles such as polluter pays.
Key new measures introduced by Law 7/2022
Two new environmental taxes
In its Title VII, the law creates two tax instruments:
- The special tax on non-reusable plastic packaging, in force since 1 January 2023. It levies €0.45 per kilogram of non-recycled plastic contained in packaging, not the recycled plastic. It is managed by the Spanish Tax Agency.
- The tax on the disposal of waste in landfill, incineration and co-incineration, whose specific rate is set by each autonomous community within the national framework, and which makes disposal more expensive than recovery.
Restrictions on single-use plastics
Since 2023, the marketing of certain single-use plastic products (straws, cutlery, plates, cotton buds or expanded polystyrene food containers) has been restricted, transposing Directive (EU) 2019/904. Hospitality and retail must move to reusable alternatives or permitted materials.
Greater producer responsibility
The law reinforces extended producer responsibility (EPR): whoever places products on the market takes on financial and organisational obligations for the waste they generate. The waste producer is also responsible for its correct identification via the LER code, especially in sectors such as construction, healthcare and the chemical industry.
Separate collection of more fractions
The law consolidates the separate collection of paper-cardboard, metals, plastics, glass and biowaste, and introduces new obligations to separately collect fractions such as textiles, used cooking oils and household hazardous waste, on a timetable that the authorities have been rolling out.
The real penalty regime
The penalty regime (Title VI, Chapter II) classifies offences as minor, serious and very serious. The ranges set by the law itself are:
| Category | Fine amount |
|---|---|
| Minor | Up to €2,000 |
| Serious | From €2,001 to €100,000 |
| Very serious | From €100,001 to €3,500,000 (from €600,001 to €3,500,000 when it involves hazardous waste or contaminated soils) |
Beyond the fine, serious and very serious offences can carry additional measures such as the closure of facilities or disqualification from carrying out the activity.
How Waste Law 7/2022 affects companies
The Law 7/2022 on waste and contaminated soils is not just a regulatory adjustment: it changes how companies manage their production and administrative processes. Its impact is concentrated in three areas.
Impact on operating costs
The tax on non-reusable plastic and the tax on landfill and incineration directly increase the cost of waste management for organisations that have not adapted their processes. A company that keeps using packaging with a high content of non-recycled plastic bears €0.45 for every kilogram of that plastic, which is significant at high volumes. Replacing those materials with reusable, recyclable or higher recycled-content packaging reduces or neutralises that cost.
Compliance and traceability burden
The law reinforces the obligations on traceability, documentation and reporting. Companies must record their waste flows and process transfers through the e-SIR platform for hazardous waste and for certain non-hazardous waste subject to prior notification. Traceability must be documented at each stage, which increases the administrative burden but, once digitalised, reduces errors and speeds up audits.
Competitiveness and differentiation
Beyond the obligation, the law acts as a lever for innovation. Companies that implement zero waste strategies or that recover their waste comply with the rule and, in addition, improve their ESG performance, which eases access to green financing and improves their position in public tenders and with sustainability-conscious customers.
Strategies to avoid penalties under Law 7/2022
Complying with Law 7/2022 requires a proactive approach that combines prevention, control and training. These are the key measures:
Audit your waste internally
An audit lets you find out what waste the company generates, at which points in the value chain and how often. This diagnosis makes it easier to detect inefficiencies, size the real management costs and define reduction plans. It is the basis of an industrial waste minimisation plan.
Classify correctly with the LER code
Identifying each waste with its LER code is a legal requirement and determines the applicable treatment. A coding error, such as treating varnished wood (potentially hazardous) as clean wood (non-hazardous), can mean both a penalty and an environmental risk and management overspend.
Train staff in separation and traceability
Compliance does not depend on the environmental department alone. Operators, warehouse staff and logistics managers must be trained in waste separation and in using traceability tools, since human error is a frequent cause of non-compliance.
Replace plastics with reusable alternatives
Rethinking the packaging policy toward reusable, recyclable or higher recycled-content packaging reduces the plastic tax bill and improves brand perception with customers and investors.
Work only with authorised operators
The law requires that transport and treatment be carried out by authorised operators. Working with approved operators ensures full documentary traceability through to final recovery or disposal, and many offer recovery services that turn a cost into revenue.
Digitalise reporting with tools like e-SIR
The e-SIR platform centralises information on the production, transfer and treatment of waste, reduces paperwork and improves transparency during inspections. Integrating this data with the environmental management system simplifies audits.
Waste Law 7/2022: more than a legislative imposition
Law 7/2022 should not be read only as a regulatory requirement, but as a lever to modernise processes and reduce costs in the medium term. Organisations that adapt their business model will not only avoid penalties: they will gain competitiveness in a market that rewards sustainability.
Frequently asked questions about Law 7/2022
Does the law also apply to the self-employed?
Yes. Any economic activity that generates waste is subject to the rules, with obligations proportionate to the activity.
What changes with hazardous waste?
The traceability obligation is intensified: its transfers must be processed in e-SIR and its penalty regime is more severe (very serious offences start at €600,001).
Is a waste prevention plan mandatory?
Companies must prevent and properly manage their waste and document it. Certain producers have specific planning obligations and must submit information to the authorities.
To manage waste traceability and reporting centrally and connected with your ESG information, you can rely on a waste management tool.
