Spanish tax on non-reusable plastic packaging

Last April, Spain established a new tax on non-reusable plastic packaging that will enter into force next January 1^st 2023.

This new tax will charge the amount of non-recycled plastic incorporated in the non-reusable containers in the Spanish territory. The taxable base will be the amount of non-recycled plastic and the tax rate will be 0,45 euros per kg.

It will have a direct impact on those companies who:

• Manufacture packaging.
• Import packaging.
• Carry out intracommunity acquisitions of packaging.
• Acquire packaging within Spain to be sent outside the Spanish territory.

There are a refund and deduction system that will allow to recover the tax borne in certain cases (for example, if the packages are sent outside Spain) through the submission of tax returns.

With respect of formal obligations, taxpayers will have to:

• Register in a specific territory registration for plastic purposes.
• Preparation and submission of tax returns.
• In certain cases, preparation, and submission of Specific register books.
• In case for non-established companies, to appoint a representative.

Finally, a penalty regime has been established in the event of non-compliance.

Glezco, with  you

At Glezco Asesores y Consultores we have a team specialized in Indirect Taxation and Excise Taxes through our Tax & Legal division who is willing to assist you and solve any query in this respect.