Non-recycled plastic tax (IPNR)

From the new law 7/2022 of 8 April, on waste and contaminated soils for a circular economy in Spain, a new tax on non-reusable plastic packaging appears on the scene.

The main objective of this tax is to prevent the generation of this type of waste and to promote its recycling and reintroduction into the market.

Packaging means any product made of materials of any kind and used to contain, protect, handle, distribute and present goods, at any stage of the manufacturing, distribution and consumption chain.

What is the scope of the plastics tax?

The plastic tax will apply throughout Spain to the following products:

  • Non-reusable packaging containing plastic.

  • Semi-finished plastic products used to obtain packaging, such as thermoplastic preforms or sheets.

  • Products containing plastic intended to enable the closure, marketing or presentation of non-reusable packaging.

The tax on these products is €0.45 per kg of non-recycled plastic. The determination of the % of non-recycled plastic of a packaging will be carried out by an accredited entity registered with ENAC.

The activities on which this tax is applied are:

  • Manufacturing.

  • Importation from outside the EU.

  • Intra-Community acquisition.

What legal obligations does the new plastics tax imply to companies?

Depending on the activity carried out and the casuistry of the activity itself, the company must carry out the following procedures:

  • Registration in the Territorial Register of the Special Tax on non-reusable plastic packaging.

  • Self-assessment of the tax applicable to non-reusable plastic packaging.

  • Deduction of the tax applicable to non-reusable plastic packaging.

  • Stock record keeping for non-reusable plastic packaging.

  • Determination of the % of non-recycled plastic in packaging.

What can TMI offer to manage the plastic tax?

At TMI we offer a complete plastic tax consultancy service, in which we will analyse how the tax affects your activity and we will help you with the formalities related to it. Among the procedures included in this service are:

  • Registration in the Territorial Register of Special Taxes.

  • Self-assessment and/or deduction of the tax.

  • Management of plastic packaging stock records.

  • Determination of the % of recycled plastic packaging.

If you have any question please write us.