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.
If you are a manufacturer of products falling within the scope of the tax, you must keep accounts of the products manufactured.
If you are an intra-Community purchaser of products falling within the scope of the tax, you must keep a stock register.
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, it is necessary to specify the amount and the basis of calculation on invoices.
No, because the packaging is sent directly by the manufacturer outside Spain.
No, the tax applies to both empty packaging and packaging presented to contain, protect, handle, distribute or display goods.
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”.
