Last April, Law 7/2022, of April 8, on waste and contaminated soil for a circular economy, was approved, with the aim of minimizing the negative effects of the generation and management of waste on human health and the environment.

One of the aspects that may affect you is the approval of a SPECIAL TAX ON NON-REUSABLE PLASTIC PACKAGING.

If you manufacture or acquire any type of plastic container or semi-finished materials such as plastic films, you may be affected by this Tax, either because you support it or because you happen to be a taxpayer and are required to register, make declarations and pay this tax. This tax will begin to apply from January 1, 2023, but if this is the case, you will need to prepare your management and billing programs to be able to meet the obligations that concern you in a few months.

What taxi is it and what is it taxed on?

The Special Tax on non-reusable plastic containers is a natural tax that falls on the manufacture, import or intra-community acquisition of non-reusable plastic containers, which cannot carry out multiple circuits or rotations by being filled or reused.

The tax will also be applied to semi-finished plastic products such as preforms or thermoplastic sheets.

Manufacture is understood as the production of non-reusable plastic containers, except if they are made exclusively of semi-finished plastic products mentioned.

When is it paid?

The tax will accrue, in the manufacture, when it is made available to the purchaser, in the import, at the time the import duties are accrued. In the event of intra-community acquisitions, when VAT is accrued.

What products are not subject to the tax?

  • Manufacture of products that are no longer suitable for their destination as packaging or are destroyed.
  • Those that are sent directly by the manufacturer or a third party in your name and account outside of Spain.
  • Acquisition of paints, lacquers and adhesives to incorporate into the containers.

What products are exempt?

  • Packaging or semi-finished products in relation to medicines, health products, among others.
  • The intra-community purchase of non-reusable plastic containers that are sent directly out of Spain.
  • The acquisition of packaging that, before the end of the term to carry out the self-assessment of the tax have been destroyed or they cease to be useful.
  • Semi-finished products (rolls of film) that are not going to be used to obtain containers.

Who must declare it?

Taxpayers are natural or legal persons and entities that carry out the manufacture, import or intra-community acquisition of the subject products. Therefore, they will have the obligation to enter and present the Tax declaration. Previously, they must be registered in the Territorial Registry of the Tax that is created.

Base and type

The tax base will consist of the kg of NON-RECYCLED plastic contained in non-reusable containers. Recycling can be physical or chemical.

The tax rate will be 0.45 euros per kg.

Deductions and refunds

In the self-assessments, monthly or quarterly, the amount of the tax paid in the manufacture or intra-community acquisition may be deducted for:

  • Containers that have been sent outside of Spain (VAT).
  • Containers that, before their sale or delivery, have ceased to be suitable for use or have been destroyed.

When the amount of the deductions exceeds the amount of the installments accrued in the same period, the excess may be offset in the following four years

Importers may request a refund when they send these products out of Spain or have ceased to be suitable for use or destroyed. 

Formal obligations and invoices

Intra-community purchasers must keep a computerized stock record book containing the movements of the containers and identification of the supplier or recipient

Finally, in the invoices that are issued on the occasion of all the sales or deliveries of the products subject to this tax, both the amount of non-recycled plastic, expressed in kilograms, contained in those products, and the amount of the tax accrued (if you are a manufacturer) or supported, in other cases.

At addwill, we are at your disposal if you wish to obtain further information and advice in this regard from our expert professionals. You can leave your query by clicking here.