IBERSOL • 2023 Integrated Management Report

INTEGRATED MANAGEMENT REPORT 2023 2 - State Budget Law that extends the contribution on single-use packaging to new materials in addition to those applicable so far (plastic and aluminium) in delivery and take-away services. In Spain, the entry into force of the circular economy law on 1 January 2023, will alsomake it necessary to increase the availability of reusable packaging and to continue to promote the selective separation of waste, including bio-waste. A new law against food waste [Ley de Prevención de las Pérdidas y el Desperdicio Alimentario] is also under discussion, with measures aimed at reducing food waste and residues, as well as fighting hunger by promoting the safe donation of food. 33