Directive 2004/12/EC of the European Parliament and of the Council of 11 February 2004 amending Directive 94/62/EC on packaging and packaging waste - Statement by the Council, the Commission and the European Parliament, establishes the regulatory framework that the internal legislation of each Member State is to develop to reduce the environment impact of packaging placed on the market. Specifically, the objectives are as follows:

• No later than 31st December 2008, 60 % as a minimum by weight of packaging waste will be recovered or incinerated at waste incineration plants with energy recovery.
  
• No later than 31st December 2008 between 55 % as a minimum and 80 % as a maximum by weight of packaging waste will be recycled.
  
• No later than 31st December 2008 the following minimum recycling targets for materials contained in packaging waste will be attained:
  
• 60% by weight for glass.
  
• 60% by weight for paper and board.
  
• 50% by weight for metals.
  
• 22.5% by weight for plastics, counting exclusively material that is recycled back into plastics.
  
• 15% by weight for wood.

Finally, Commission Decision of 22nd March 2005 establishing the formats relating to the database system pursuant to European Parliament and Council Directive 94/62/EC on packaging and packaging waste must be taken into account.

As a transposition of Directive 94/62/EC, the Spanish parliament passed Law 11/1997, of 24th April, on packaging and packaging waste and, subsequently, Royal Decree 782/1998, of 30th April, approving the Regulation to develop and execute the Law on packaging and packaging waste.

Directive 2004/12/EC was transposed into Spanish law by Royal Decree 252/2006, of 3rd March, revising the recycling and recovery objectives established in Law 11/1997, of 24th April, on packaging and packaging waste, and amending the Regulation for its execution, approved by Royal Decree 782/1998, of 30th April.

The aim of these regulations is to “prevent and reduce the environmental impact of packaging and packaging waste management throughout its life cycle” and establishes measures aimed at prevention packaging waste as a priority and, secondly, reuse, recycling and other forms of recovery.

Finally, and complementary to these regulations, the Order of 27th April 1998 establishing the amounts to be charged as a deposit and the identifying symbol for packaging placed on the market via a deposit and return system was published, and Additional Provision Nineteen of Law 50/98, of 30th December, on tax and administrative measures and social order, which adds a section to Article 10 of the original text of Law 11/1997 on packaging and packaging waste.