Plastic Tax
We help companies manage and comply with the special tax on non-reusable plastic packaging.
On January 1, 2023, the Special Tax on Non-Reusable Plastic Packaging came into effect in Spain. This tax policy was introduced as part of the ecological transition and circular economy through Law 7/2022, of April 8, on waste and contaminated soil, seeking to reduce the generation of plastic waste and promote recycling.
Below, we answer some key questions about this tax.
What is the special tax on non-reusable plastic packaging?
It is an indirect tax assessed on the manufacture, import, or intra-Community acquisition of packaging containing plastic that is not reusable. Its purpose is to encourage the use of more sustainable materials and reduce plastic pollution.
To which products does it apply?
This tax applies to:
- Non-reusable packaging containing plastic.
- Semi-finished plastic products intended for the manufacture of packaging, such as preforms or thermoplastic sheets.
- Plastic products that enable the closure, marketing, or presentation of non-reusable packaging.
Which companies are affected?
This tax must be paid by companies that:
- Manufacture non-reusable plastic packaging in Spain.
- Import these products from outside the European Union.
- Purchase this packaging from other EU countries.
How is the plastic tax regulated?
On December 28, 2022, Order HFP/1314/2022 was approved, establishing the models for self-assessment and refund of the tax. It also regulates key aspects such as:
- Registration in the territorial registry.
- Obligation to keep specific accounts.
- Submission of the stock register.
What is the tax base and tax rate?
The tax base is the amount of non-recycled plastic contained in the taxable products. The tax rate is 0.45 euros per kilogram of non-recycled plastic.
Are there any exceptions?
Yes, some products are not subject to the tax or are exempt, such as:
- Plastic packaging for medicines, medical devices, and food for special medical purposes.
- Small imports or intra-Community acquisitions of less than 5 kg of non-recycled plastic.
- Paints, inks, lacquers, and adhesives designed to form part of packaging.
What is the purpose of this tax?
This tax aims to:
- Reduce the amount of single-use plastics.
- Encourage the production and use of recycled plastics.
- Promote a more sustainable circular economy.
In conclusion, this tax is part of a set of measures aimed at reducing the environmental impact of plastic waste. Companies must ensure that they comply with this regulation, which, in the long term, will encourage more environmentally friendly and sustainable alternatives.
At AIMPLAS, we help affected companies understand, manage, and comply with the special tax on non-reusable plastic packaging to ensure compliance with registrations, self-assessments, and all tax obligations related to this tax and avoid penalties.
