Tax on non-reusable plastic packaging: what it covers and what your obligations are

A tax designed to prevent plastic waste

Law 7/2022 of 8 April on waste and contaminated soil for a circular economy created the special tax on non-reusable plastic packaging, which has applied since 1 January 2023 throughout Spain, without prejudice to the special tax regimes of the Basque Country and Navarre.

Its purpose is to prevent the generation of non-reusable plastic packaging waste and to encourage the recycling of plastic waste.

Which products does it cover?

Packaging means any article designed to contain, protect, handle, deliver and present goods. Packaging is non-reusable when it has not been designed to complete multiple trips or to be refilled or reused for the same purpose. The tax covers:

• Non-reusable packaging containing plastic, whether empty or filled with goods.
• Semi-finished plastic products intended for the manufacture of such packaging, such as preforms or thermoplastic sheets.
• Products containing plastic intended to enable non-reusable packaging to be closed, marketed or presented.

Which transactions are taxable?

• The manufacture of the products.
• Import from outside the European Union.
• Intra-EU acquisition.
• The irregular introduction of these products into the territory where the tax applies.

How much is paid

The tax rate is EUR 0.45 per kilogram. The taxable base is the quantity of non-recycled plastic, expressed in kilos, contained in the products.

To deduct recycled plastic, its quantity must be certified by a body accredited to certify in accordance with standard UNE-EN 15343:2008 (or any standard replacing it). The Spanish Tax Agency publishes the list of certification bodies accredited by ENAC, the Spanish accreditation body. During the first 12 months of the tax, a responsible declaration by the manufacturer was accepted as an alternative; that transitional period has now ended.

Most common exemptions

The law provides for several exemptions. One of the most relevant for companies covers imports or intra-EU acquisitions of packaging whose non-recycled plastic does not exceed a total of 5 kilos a month. The remaining exempt cases should be reviewed for each specific situation.

Obligations of the companies affected

1. Registration in the Territorial Register
   Manufacturers, intra-EU acquirers and importers must register before starting their activity, except in the cases excluded by ministerial order. Taxpayers not established in Spain must appoint a representative, who is also registered.
2. Self-assessment return
   Manufacturers and intra-EU acquirers file form 592 every calendar quarter, or every month if their VAT return period is monthly.
3. Stock accounts or stock register
   Manufacturers designated by ministerial order keep accounts of the products through the Spanish Tax Agency's (AEAT) online portal; intra-EU acquirers keep a stock register.
4. Imports
   The customs declaration must state the quantity of non-recycled plastic imported, in kilos, and whether the 5 kg exemption applies.
5. Deductions and refunds
   In certain cases, such as products returned for destruction or reincorporation into the process, the tax may be deducted in the self-assessment return or a refund requested (form A22).

How we can help

At TMI we analyse how the tax affects your activity and assist you with the formalities:

• Registration in the Territorial Register.
• Self-assessment returns and deductions.
• Management of the stock accounts and stock register.
• Determination of the percentage of recycled plastic in your packaging.