Spain: New plastic tax

Spanish lawmakers, adapting local legislation to the European directive, have approved a new tax on non-reusable plastic packaging, which will come into force on 1 January 2023. The new Waste and Contaminated Soil Act 7/2022 of 8 April 2022 aims to establish the principles of the circular economy, as well as helping to combat climate change and protect the marine environment. The tax will apply to:

• Non-reusable plastic packaging,
• Semi-finished plastic products that will be used to create non-reusable packaging,
• Plastic products intended to be used to close, exchange or display non-reusable packaging.

How much is the plastic tax contribution in Spain?

The tax base is made up of the quantity of non-recycled plastic, expressed in kilograms. The contribution is set at EUR 0.45/Kg. Certain products are exempt or zero-rated, for example:

• plastic packaging for pharmaceutical products ;
• and other types of goods related to healthcare and hospital use.

As taxable events, will be considered as such:

• Manufacturing,
• Intra-Community acquisitions,
• Imports into Spain of non-reusable packaging containing plastic.

Taxable persons are required to register in the territorial register for the special tax on non-refillable plastic containers before starting their business. Taxable persons not established in Spain are required to appoint a representative to the tax authorities. Would you like to outsource the processing of this new tax in Spain? Contact our experts to find out more. Sources:

• www.boe.es (in Spanish)
• Agencia Tributaria (in Spanish)