What is the tax on non-refillable plastic packaging in Spain?
On 1 January 2023, a new tax on non-recyclable plastic packaging came into force in Spain.
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 to contribute to the fight against climate change and the protection of the marine environment.
This new Spanish tax on plastics is a single, indirect tax whose generating event is the import, production and intra-Community acquisitions of non-recyclable and non-reusable plastic containers.
Who is liable for this tax?
If you manufacture, make intra-Community acquisitions or import non-recyclable plastic packaging into Spain, this new tax affects you!
Companies that make intra-Community acquisitions and/or imports into Spain of non-recyclable plastic packaging or goods packaged with non-recyclable plastic packaging may be subject to the tax on non-recyclable plastic packaging.
Which products are concerned?
Non-reusable plastic containers,
Products made of semi-finished plastic that will be used to create non-reusable packaging,
Products made of plastic that are meant to be used to close, trade, or display non-reusable containers.
What are the obligations?
Taxpayers who are not established in Spain must appoint a representative. They must be registered with the Spanish tax authorities in respect of their obligations regarding this tax, prior to the first transaction.
Obligation to keep an accounting register according to a format established by the administration. Management is done online on the administration’s website.
What is the tax base and tax rate?
The tax base consists of the quantity of non-recycled plastic, expressed in kilograms. The tax rate is set at EUR 0.45 per kilogram.
Key examples
A company has 62kg of non-reusable packaging (pure).
Taxable amount: 62kg
Contribution to be paid: 62kg x €0.45 = €27.9
A company has 125kg of semi-finished products (80% recycled and 20% not recycled).
Taxable amount: 20% of the total (125kg)
Contribution to be paid: 20% x €0.45 = €0.09/kg = €11.25
Which products are exempt?
In certain cases and under certain conditions, it is possible to claim a refund of the tax from the Spanish administration, especially for products that are exempt from tax such as
Sanitary products
Products for use in packaging for medicines or health products
Exported products
Products that have been imported into Spain and then reshipped outside Spanish territory
Reusable products
Products designed, engineered and marketed for refilling or reuse
What are the penalties for failing to meet these obligations?
Penalties under Spanish law for failure to register and for not appointing a representative in Spain are as follows
Between 50% and 150% of the amount of the tax payments that would not have been paid, increased by 25% in case of repeated tax offences with a minimum amount of 1,000 euros.
A flat-rate fine of EUR 75 is imposed for each invoice or certificate issued with the erroneous entry of compulsory data on the occasion of sales or deliveries of products subject to tax within the territorial scope of the tax.
In the case of the absence of an accounting register, a fine of 1% of the INCN (Importe neto de la cifra de negocios – Net amount of turnover) of the financial year to which the offence relates, with a minimum of 600 euros.
Your needs and our solutions
Your needs
You don't know the rules of this new tax in Spain
You want to save time and delegate the management and processing of this new tax
You need to comply with the Spanish tax authorities
You must avoid sanctions and penalties
You need to focus on your business
Our solutions
Get a tax registration in Spain without creating a permanent establishment
Secure your compliance with this new tax in Spain and the processing of tax returns
A team of Spanish tax experts based in Spain at your service
What can ASD Group do for you?
01
Appointment of a representative
For companies not established in Spain, we take care of the registration in the territorial register of the special tax on non-refillable plastic containers before your activity begins.
02
Preparation of the case file
Management of the whole file to prepare the declaration of the tax on non-recyclable plastic packaging.
03
Registration formalities
Submission of monthly or quarterly returns and settlement of tax with the Spanish tax authorities.
04
Assistance
Assistance and follow-up of declarations.
Why call on ASD Group?
Presence in Spain
Our office in Spain has been in existence since 2004 and has been the trusted contact for the Spanish tax authorities for over 20 years.
Team of experts
A team of tax experts based in Spain at your service.
Tools
Specific IT tools developed in-house for electronic data control and management, deadline reminders, etc.
Guarantee
A guarantee for the quality of work and the security of your statements.
Peace of mind
Don’t take risks, leave your Spanish tax on non-refillable plastic packaging to our experts and focus on your business!
Key concepts to remember
If your company's activity is limited to selling to Spanish customers directly from France and if you do not make intra-Community acquisitions in Spain, you will not be taxable.
Your Spanish customers will ask you to specify in each invoice the weight of non-recyclable plastic packaging used as they will have to pay the tax when the goods enter Spain.
The tax returns to be submitted will follow a very similar regime to those filed in VAT, which may be monthly or quarterly.
Non-imposition : fabrication de produits faisant partie du périmètre cible, mais qui sont devenus périmés ou ont été détruits, par exemple. D’autres cas d’exemption sont les emballages de médicaments ou de dispositifs médicaux, entre autres.
Frequently asked questions about the tax
Here are the answers to some of the most frequently asked questions about Spain’s new tax on non-refillable plastic packaging.
Don’t hesitate to contact our experts if you have any further questions!
If you are a taxpayer not established in Spanish territory, you are obliged to appoint a representative to the tax authorities with regard to your obligations for this tax. This appointment must be made before the first taxable transaction is carried out.
When manufacturing or making intra-Community acquisitions of taxable products, taxpayers are required to submit a tax return including the allowances due and to pay the tax.
Return periods may be monthly or quarterly, depending on the VAT return period.
Plastic packaging is considered reusable if it has been designed, manufactured and sold to be used for a variety of different purposes or to be filled or reused for the same purpose for which it was designed or manufactured.
Yes, according to article 78. Dos. 4º of Law 37/1992 of 28 December 1992 on Value Added Tax, the following are included in the concept of consideration and therefore form part of the taxable amount:
“Taxes and duties of any kind levied on the same taxed transactions, with the exception of value added tax itself. Included are all special taxes levied in relation to the goods that are the subject of the taxed transactions, with the exception of the special tax on certain means of transport”.
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