{"id":19083,"date":"2026-03-16T12:18:26","date_gmt":"2026-03-16T11:18:26","guid":{"rendered":"https:\/\/www.gestingral.com\/impuesto-especial-sobre-los-envases-de-plastico-no-reutilizables\/"},"modified":"2026-03-16T12:18:27","modified_gmt":"2026-03-16T11:18:27","slug":"impuesto-especial-sobre-los-envases-de-plastico-no-reutilizables","status":"publish","type":"post","link":"https:\/\/www.gestingral.com\/es\/impuesto-especial-sobre-los-envases-de-plastico-no-reutilizables\/","title":{"rendered":"Impuesto especial sobre los envases de pl\u00e1stico no reutilizables"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1310.4px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:20px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-1\"><p>Desde el <strong>1 de enero de 2023<\/strong> est\u00e1 en vigor en Espa\u00f1a el <strong>Impuesto especial sobre los envases de pl\u00e1stico no reutilizables<\/strong>, creado por la Ley 7\/2022 de residuos y suelos contaminados. Este impuesto tiene como objetivo <strong>reducir el uso de pl\u00e1stico de un solo uso y fomentar la econom\u00eda circular<\/strong>. <\/p>\n<p><strong>\u00bfQu\u00e9 grava este impuesto?<\/strong><\/p>\n<p>El impuesto se aplica a los <strong>envases de pl\u00e1stico no reutilizables<\/strong> que contienen pl\u00e1stico virgen y que se utilizan para:<\/p>\n<ul>\n<li>contener productos<\/li>\n<li>proteger mercanc\u00edas<\/li>\n<li>manipular o transportar productos<\/li>\n<\/ul>\n<p>Tambi\u00e9n se incluyen:<\/p>\n<ul>\n<li>los <strong>semielaborados de pl\u00e1stico<\/strong> destinados a fabricar envases<\/li>\n<li><strong>productos que contienen pl\u00e1stico<\/strong> destinados a permitir el cierre, la comercializaci\u00f3n o la presentaci\u00f3n de los envases<\/li>\n<\/ul>\n<p>Algunos ejemplos habituales son: film pl\u00e1stico para embalaje, botellas o envases de pl\u00e1stico de un solo uso, bandejas o envoltorios de pl\u00e1stico y tapones o elementos de cierre de pl\u00e1stico.<\/p>\n<p><strong>\u00bfQui\u00e9n debe pagar el impuesto?<\/strong><\/p>\n<p>Este impuesto afecta principalmente:<\/p>\n<ul>\n<li>los <strong>fabricantes de envases de pl\u00e1stico en Espa\u00f1a<\/strong><\/li>\n<li>los <strong>importadores de productos con envases de pl\u00e1stico<\/strong><\/li>\n<li>las <strong>empresas que adquieren envases o productos con pl\u00e1stico desde otros pa\u00edses de la Uni\u00f3n Europea<\/strong> (adquisiciones intracomunitarias)<\/li>\n<\/ul>\n<p>Por lo tanto, no s\u00f3lo afecta a las empresas fabricantes, sino tambi\u00e9n a aquellas que compran o introducen este tipo de productos en el mercado espa\u00f1ol.<\/p>\n<p><strong>No afecta a las empresas que compran los productos a fabricantes que ya han liquidado previamente el impuesto<\/strong>.<\/p>\n<p><strong> <\/strong><strong>\u00bfQu\u00e9 importe se debe liquidar?<\/strong><\/p>\n<p>El impuesto se calcula en funci\u00f3n del <strong>peso del pl\u00e1stico no reciclado<\/strong> contenido en el envase.<\/p>\n<p>El tipo impositivo es de <strong>0,45 \u20ac * KG de pl\u00e1stico no reciclado.<\/strong><\/p>\n<p>Por ejemplo, si una empresa importa envases con <strong>200 kg de pl\u00e1stico no reciclado<\/strong> la cuota del impuesto ser\u00e1 <strong>200 kg \u00d7 0,45 \u20ac = 90 \u20ac.<\/strong><\/p>\n<p>Hay que tener en cuenta que, si el envase incorpora <strong>pl\u00e1stico reciclado<\/strong>, esta parte <strong>no tributa<\/strong>, siempre que se pueda acreditar documentalmente.<\/p>\n<p><strong>\u00bfQu\u00e9 operaciones est\u00e1n exentas?<\/strong><\/p>\n<p>La normativa prev\u00e9 varias <strong>exenciones<\/strong>, entre las que destacan:<\/p>\n<ul>\n<li>los envases destinados a <strong>medicamentos, productos sanitarios, alimentos para usos m\u00e9dicos especiales, preparados para lactantes de uso hospitalario o residuos peligrosos de origen sanitario<\/strong><\/li>\n<li>los productos <strong>enviados fuera de Espa\u00f1a<\/strong>,<\/li>\n<li>la parte del envase correspondiente a <strong>pl\u00e1stico reciclado debidamente acreditado<\/strong><\/li>\n<\/ul>\n<p><strong><u>IMPORTANTE<\/u><\/strong>: en caso de que la cantidad de pl\u00e1stico no reciclado <strong>no supere los 5 kg en un mes natural<\/strong> la empresa no estar\u00e1 obligada a presentar el impuesto.<\/p>\n<p><strong> <\/strong><strong>\u00bfQu\u00e9 obligaciones tienen los contribuyentes?<\/strong><\/p>\n<p>Las personas o empresas afectadas por este impuesto pueden tener, entre otras, las siguientes obligaciones:<\/p>\n<ul>\n<li><strong>inscribirse en el registro territorial de la Agencia Tributaria<\/strong>, cuando sea obligatorio<\/li>\n<li>llevar un <strong>control o contabilidad espec\u00edfica<\/strong> de los productos afectados<\/li>\n<li>presentar las <strong>autoliquidaciones correspondientes<\/strong><\/li>\n<li>conservar la <strong>documentaci\u00f3n acreditativa<\/strong> del pl\u00e1stico reciclado y de las posibles exenciones<\/li>\n<\/ul>\n<p>Es importante revisar cada caso concreto, ya que las obligaciones pueden variar seg\u00fan si se trata de fabricaci\u00f3n, importaci\u00f3n o adquisici\u00f3n intracomunitaria.<\/p>\n<p><strong>En resumen:<\/strong><\/p>\n<p>El impuesto sobre los envases de pl\u00e1stico no reutilizables grava el <strong>pl\u00e1stico no reciclado<\/strong> incorporado en determinados envases, con un tipo de <strong>0,45 \u20ac\/kg<\/strong>, y afecta especialmente a fabricantes, importadores y adquirentes intracomunitarios. <strong>No est\u00e1n obligadas las empresas que tengan una cantidad inferior a 5 kg mensuales<\/strong>.<\/p>\n<\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":16,"featured_media":19079,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[508,472],"tags":[],"class_list":["post-19083","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-autonomos-es","category-empresas-es"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Impuesto especial sobre los envases de pl\u00e1stico no reutilizables &#8226; Serveis d&#039;assessoria i gestoria.<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.gestingral.com\/es\/impuesto-especial-sobre-los-envases-de-plastico-no-reutilizables\/\" 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