Circularity is an essential aspect of the transformation, in a broader sense, of the economy towards climate neutrality and long-term competitiveness. Circularity can produce significant material savings along value chains and production processes, generate added value and unlock economic opportunities. At the same time, it has a positive impact on the conservation of biodiversity and the quality of the environment. The multitude of actions that can be carried out to move towards a circular economy and with less carbon is an indispensable tool to achieve a good number of the Sustainable Development Goals (SDGs) of the United Nations to which Andorra has adhered, mainly those that refer to climate change, biodiversity and sustainable consumption. It must also allow us to achieve the objectives that Andorra has set for the reduction of greenhouse gas emissions and move decisively towards carbon neutrality in the 2050 horizon by promoting a change in our habits of consuming goods and services, moving and eating, among others. This great importance of changing habits in the population has meant that to develop this Law a system of public participation has been launched with surveys both digitally and by telephone and interactive systems with the VISC digital platform, open to all the population, to collect and integrate, as far as possible, the proposals and options that the population is willing to accept. The survey carried out by CRES in the months of February and March 2020 indicates that nearly 90% of the population surveyed approves the ban on bags and other single-use plastic objects or that a system of return for beverage containers. On the other hand, the answers through the VISC platform indicate that in order to promote the circular economy, the useful life of products must be extended, preventive measures must be adopted in the generation of waste and the donation, exchange and the trade of objects that we no longer need, but that can still be used. At the same time, the repair and restoration of objects take on importance. It should be remembered, in relation to the repairability of products, that the current regulations provide that repaired products that are put back on the market for a new use are considered as used goods and the taxable persons who engage in the purchase and sale of these used goods can be accommodated in the special regime to avoid the over-impositions that occurred when applying to these transmissions the general regime of the foreseen IGI.