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Law on waste

We assist companies in the development of new articles that comply with legislative requirements.

The new Law on Waste and Contaminated Soil brings major changes compared to the previous legislation, mainly due to the inclusion of new concepts within the framework of the European Circular Economy Plan.

The highlights include:

  • New recycling and reuse targets.
  • Transposition of the Single Use Plastics Directive.
  • The introduction of new tax measures.

Plastics tax

The tax measure that most affects the sector is the Special Tax on Non-Reusable Plastic Packaging, which directly affects packaging manufacturers, as well as importers and intracommunity purchasers of products packaged in both primary and transport packaging.

Therefore, the new tax is applicable to many other sectors and has an impact on Spanish industry as a whole because it is almost impossible to move products unless they are packaged in some kind of plastic material, the most common of which is film for palletizing.

This instrument is complex to apply because of its broad scope of application, major differences in the treatment of each kind of taxpayer (manufacturer, importer and intracommunity purchaser), and its complicated registration and liquidation procedures.

How we can help

At AIMPLAS, we support companies that are developing new articles that comply with legislative requirements, trying to increase the sustainability of materials and find the best possible use of packaging, as well as offering training on legislation, its scope and application, and keeping companies and organizations informed. Because we believe that knowledge is the key to competitiveness.