Within the framework of the Sustainable Development Goals and public policies encouraging the circular economy, the Spanish legislator has begun to develop a legal framework to combat food waste. At the same time, fiscal measures have begun to be developed to encourage the donation of food and prevent it from becoming waste. In particular, this work analyzes the modification of the Value Added Tax to eliminate fiscal barriers to donation, the deduction for donation of food in direct taxation, the bonus in waste collection taxes and the possibility of introducing other fiscal measures to try to avoid food waste.