Special tax on non-reusable plastic packaging

KEY ASPECTS

To make the job easier for our clients and to clarify any questions they may have regarding the entry into force of the special tax on non-reusable plastic packaging, the Armando Alvarez Group summarizes here the main aspects of this tax.

Context and taxed products

Within the Draft Law on Waste and Contaminated Soils, the Council of Ministers approved on the 18 May 2021 a special indirect tax, created to reduce the impact of certain plastic products on the environment.

It is envisaged to come into force in the second quarter of 2022, and it will tax the manufacture, import or intra-community acquisition of non-reusable plastic packaging that will be used in the Spanish market.

The purpose of this tax is to promote the circular economy, encourage reuse and recycling, as well as to prevent the generation of waste.

It will be applied to non-reusable plastic packaging, if it is empty or it contains, protects, handles, distributes or presents goods.

Also, products that are semi-manufactured from the above, such as preforms or thermoplastic sheets, plastic products for closures, such as lids and products comprised of one or more materials that contain plastic.

Which plastic packaging is exempt?

To purposes of this tax, the following is exempt:

How is the tax calculated?

The basis for the tax calculation is the amount of NON-recycled plastic contained in the item and the tax rate is 0.45 €/kg.

An example of this calculation is:

This tax would be part of the tax basis for VAT.

Frequently asked questions

• How to obtain exemption for medication and health product packaging?
  The purchaser of the packaging must send a statement regarding the use of the packagingto the supplier, prior to the purchase.
• A Spanish purchaser buys packaging manufactured in Spain, which are later sent abroad. Will they have to pay the tax?
  Yes, they pay the tax to the manufacturer, and when they prove that they were sent abroad, they may request reimbursement from the tax agency.
• A foreign purchaser buys packaging manufactured in Spain, and they are later delivered in the purchaser’s country. Will they have to pay the tax?
  No, because the packaging is sent abroad directly by the manufacturer.
• A Spanish purchaser buys packaging (full or empty) from a foreign supplier. Will they have to pay the tax?
  Yes, when they import, they will have to pay at customs, or in the case of intra-community purchase, by paying directly.
• When is a packaging considered reusable?
  When it was conceived, designed and marketed for multiple circuits, or to be refilled or reused for the same purpose as that for which it was conceived or designed.
• What type of recycling is exempt?
  Mechanical recycling, both post-industrial and post-consumer.
• What requirements does the recycling need to meet to be exempt?
  It must be certified by an accredited organization.
• Is chemical recycling exempt?
  No.
• Are biobased or biodegradable materials exempt?
  No.
• Will the tax be specified on the invoice?
  Yes, both the tax amount and the basis for its calculation.

We hope that this information is useful.

For further information, please contact us.