Do you manufacture or purchase non-reusable plastic packaging or films?

Last April, Law 7/2022, on waste and contaminated soils for a circular economy, was passed with the aim of minimizing the negative effects of waste generation and management on human health and the environment.
 If you manufacture or purchase any type of plastic packaging or semi-finished materials such as plastic film, you may be affected by this tax, either because you are a taxpayer or because you are a taxpayer and are obliged to register, file returns and pay this tax. This tax will start to be applied from 1 January 2023.

What tribute is involved?

The excise duty on non-reusable plastic packaging is a tax levied on the manufacture, import or intra-Community acquisition of non-reusable plastic packaging, which cannot perform multiple circuits or rotations through refilling or reuse.
The tax also applies to semi-finished plastic products such as preforms or thermoplastic sheeting.
The tax will become chargeable, on manufacture, when it is made available to the purchaser, on import, when import duties are paid and on intra-Community acquisitions, when VAT becomes chargeable.

What products are not subject to the tax?

  • Manufacture of products that are no longer suitable for their intended use as packaging or are destroyed.
  • Those that are sent directly by the manufacturer or a third party on his behalf and account outside Spain.
  • Acquisition of paints, lacquers and adhesives to be incorporated into packaging.


What products are exempted?

  • Packaging or semi-finished products in relation to medicines, medical devices, among others.
  • Intra-Community acquisition of packaging that is sent directly outside Spain.
  • The acquisition of packaging which, before the end of the deadline for self-assessment of the tax, has been destroyed or is no longer useful.
  • Semi-finished products (rolls of film) which are not going to be used to obtain packaging.


Basis and type

  • The taxable base will be constituted by the kg of NON RECYCLED plastic contained in the non-reusable packaging. Recycling can be physical or chemical.
  • The tax rate will be €0.45 per kg.


Deductions and rebates

In the monthly or quarterly self-assessments, the amount of tax paid on the manufacture or intra-Community acquisition may be deducted for:
  • Packaging which has been dispatched out of Spain (IVA)
  • Packaging which, before sale or delivery, has ceased to be useful or has been destroyed.
When the amount of the deductions exceeds the amount of IVA due in the same period, the excess may be offset over the following four years.
Importers may apply for a refund when they send these products outside Spain or when they are no longer useful or are destroyed.

Formal obligations and invoices

Intra-Community purchasers must keep a computerized stock register in which the movements of the packaging and identification of the supplier or recipient are recorded.
Finally, invoices issued for all sales or deliveries of products subject to this tax must include both the quantity of non-recycled plastic, expressed in kilograms, contained in the products, and the amount of tax due (if the manufacturer is a manufacturer) or paid, in other cases.


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