Since 1 January 2023 , the Special Tax on Non-Reusable Plastic Packaging, created by Law 7/2022 on Waste and Contaminated Soils, has been in force in Spain. This tax aims to reduce the use of single-use plastic and promote the circular economy.
What is this tax levied on?
The tax applies to non-reusable plastic packaging containing virgin plastic and used for:
- contain products
- protect goods
- Handling or transporting products
It also includes:
- plastic semi-finished products intended to manufacture packaging
- products containing plastic intended to allow the closure, marketing or presentation of packaging
Some common examples are: plastic wrap for packaging, disposable plastic bottles or containers, plastic trays or wrappers, and plastic caps or closure elements.
Who has to pay the tax?
This tax mainly affects:
- plastic packaging manufacturers in Spain
- importers of products with plastic packaging
- companies that purchase plastic packaging or products from other countries of the European Union (intra-community acquisitions)
Therefore, it does not only affect manufacturing companies, but also those that buy or introduce this type of product into the Spanish market.
It does not affect companies that buy products from manufacturers who have already previously settled the tax.
What amount must be paid?
The tax is calculated based on the weight of the non-recycled plastic contained in the packaging.
The tax rate is €0.45 * KG of non-recycled plastic.
For example, if a company imports packaging with 200 kg of non-recycled plastic , the tax liability will be 200 kg × €0.45 = €90.
It should be borne in mind that, if the packaging incorporates recycled plastic, this part is not taxed, as long as it can be documented.
Which operations are exempt?
The regulations provide for several exemptions, including:
- packaging intended for medicines, medical devices, food for special medical uses, infant formulae for hospital use or hazardous waste of medical origin
- products shipped outside Spain,
- the part of the packaging corresponding to duly accredited recycled plastic
IMPORTANT: in the event that the amount of non-recycled plastic does not exceed 5 kg in a calendar month , the company will not be obliged to file the tax.
What obligations do taxpayers have?
Persons or companies affected by this tax may have, among others, the following obligations:
- register in the Tax Agency’s territorial register, when mandatory
- keep specific control or accounting of the affected products
- Filing the corresponding self-assessments
- keep the documentation accrediting the recycled plastic and the possible exemptions
It is important to review each specific case, as the obligations may vary depending on whether it is manufacturing, importing or intra-community acquisition.
In summary:
The tax on non-reusable plastic packaging is levied on non-recycled plastic incorporated into certain packaging, at a rate of €0.45/kg, and particularly affects manufacturers, importers and intra-EU purchasers. Companies that have an amount of less than 5kg per month are not obliged.
