Abstract: Food losses and waste (FLW) tend to be referred to in terms of mass, occasionally in economic terms, disregarding the nutritional-cost nexus of such losses. This work aims to estimate the nutritional food losses and waste (NFLW) of the Spanish agri-food system in terms of energy, macronutrients, fibre, and vitamins and minerals along the entire supply chain. Nutritional food losses (NFL) occurring prior to the distribution level, and nutritional food waste (NFW) at the retail and consumption stages, were distinguished, and 48 representative food commodities and 32 nutrients were characterised. To provide insight into the extent of these values, the results are compared to the equivalent recommended daily intake. In addition, the NFLW for an average Spanish citizen is compared to that for other representative diets: Mediterranean, lacto-ovo-vegetarian, and vegan along with the Spanish recommended guidelines. Finally, a nutritional cost footprint (NCF) indicator combining nutritional and economic variables is proposed to define recovery strategies. The results suggest that 4251 kj (1016 kcal), 70.7 g proteins, 22 g dietary fibre, 975 ug vitamin A, 117 mg vitamin C and 332 mg calcium daily per capita are embedded within Spanish FLW. Agricultural production accounts for 40% of NFLW, and fruits and vegetables are the categories with the largest potential for nutritional and economic food wastage mitigation. Results from this paper provide NFLW data and analysis to strengthen and simplify the decision-making process of FLW management strategies.

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