{"id":9769,"date":"2022-10-10T00:00:00","date_gmt":"2022-10-10T00:00:00","guid":{"rendered":"https:\/\/www.cinc.com\/do-you-manufacture-or-purchase-non-reusable-plastic-packaging-or-films\/"},"modified":"2022-10-10T00:00:00","modified_gmt":"2022-10-10T00:00:00","slug":"do-you-manufacture-or-purchase-non-reusable-plastic-packaging-or-films","status":"publish","type":"post","link":"https:\/\/www.cinc.com\/en\/do-you-manufacture-or-purchase-non-reusable-plastic-packaging-or-films\/","title":{"rendered":"Do you manufacture or purchase non-reusable plastic packaging or films?"},"content":{"rendered":"<div style=\"text-align: justify;\">\n<div>\n\t\tLast 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.<\/div>\n<div>\n\t\t&nbsp;<\/div>\n<div>\n\t\t&nbsp;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.<\/div>\n<div>\n\t\t&nbsp;<\/div>\n<div style=\"text-align: center;\">\n<h2 class=\"h2Noticia\">\n\t\t\tWhat tribute is involved?<\/h2>\n<hr \/><\/div>\n<div style=\"text-align: center;\">\n\t\t&nbsp;<\/div>\n<div>\n\t\tThe 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.<\/div>\n<div>\n\t\tThe tax also applies to semi-finished plastic products such as preforms or thermoplastic sheeting.<\/div>\n<div>\n\t\t&nbsp;<\/div>\n<div>\n\t\tThe 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.<\/div>\n<div>\n\t\t&nbsp;<\/div>\n<div>\n\t\t&nbsp;<\/div>\n<div style=\"text-align: center;\">\n<h2 class=\"h2Noticia\">\n\t\t\tWhat products are not subject to the tax?<\/h2>\n<hr \/><\/div>\n<ul>\n<li>\n\t\t\tManufacture of products that are no longer suitable for their intended use as packaging or are destroyed.<\/li>\n<li>\n\t\t\tThose that are sent directly by the manufacturer or a third party on his behalf and account outside Spain.<\/li>\n<li>\n\t\t\tAcquisition of paints, lacquers and adhesives to be incorporated into packaging.<\/li>\n<\/ul>\n<p>\n\t\t&nbsp;<\/p>\n<div style=\"text-align: center;\">\n<h2 class=\"h2Noticia\">\n\t\t\tWhat products are exempted?<\/h2>\n<hr \/><\/div>\n<div style=\"text-align: center;\">\n\t\t&nbsp;<\/div>\n<ul>\n<li>\n\t\t\tPackaging or semi-finished products in relation to medicines, medical devices, among others.<\/li>\n<li>\n\t\t\tIntra-Community acquisition of packaging that is sent directly outside Spain.<\/li>\n<li>\n\t\t\tThe acquisition of packaging which, before the end of the deadline for self-assessment of the tax, has been destroyed or is no longer useful.<\/li>\n<li>\n\t\t\tSemi-finished products (rolls of film) which are not going to be used to obtain packaging.<\/li>\n<\/ul>\n<p>\n\t\t&nbsp;<\/p>\n<div style=\"text-align: center;\">\n<h2 class=\"h2Noticia\">\n\t\t\tBasis and type<\/h2>\n<hr \/><\/div>\n<div style=\"text-align: center;\">\n\t\t&nbsp;<\/div>\n<ul>\n<li>\n\t\t\tThe taxable base will be constituted by the kg of NON RECYCLED plastic contained in the non-reusable packaging. Recycling can be physical or chemical.<\/li>\n<li>\n\t\t\tThe tax rate will be &euro;0.45 per kg.<\/li>\n<\/ul>\n<p>\n\t\t&nbsp;<\/p>\n<div style=\"text-align: center;\">\n<h2 class=\"h2Noticia\">\n\t\t\tDeductions and rebates<\/h2>\n<hr \/><\/div>\n<div style=\"text-align: center;\">\n\t\t&nbsp;<\/div>\n<div>\n\t\tIn the monthly or quarterly self-assessments, the amount of tax paid on the manufacture or intra-Community acquisition may be deducted for:<\/div>\n<ul>\n<li>\n\t\t\tPackaging which has been dispatched out of Spain (IVA)<\/li>\n<li>\n\t\t\tPackaging which, before sale or delivery, has ceased to be useful or has been destroyed.<\/li>\n<\/ul>\n<div>\n\t\tWhen 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.<\/div>\n<div>\n\t\tImporters may apply for a refund when they send these products outside Spain or when they are no longer useful or are destroyed.<\/div>\n<div>\n\t\t&nbsp;<\/div>\n<div>\n\t\t&nbsp;<\/div>\n<div style=\"text-align: center;\">\n<h2 class=\"h2Noticia\">\n\t\t\tFormal obligations and invoices<\/h2>\n<hr \/><\/div>\n<div style=\"text-align: center;\">\n\t\t&nbsp;<\/div>\n<div>\n\t\tIntra-Community purchasers must keep a computerized stock register in which the movements of the packaging and identification of the supplier or recipient are recorded.<\/div>\n<div>\n\t\tFinally, 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.<\/div>\n<div>\n\t\t&nbsp;<\/div>\n<\/div>\n<p>\n\t&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p style=\"text-align: justify;\">\n\tLast 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.<\/p>\n","protected":false},"author":2,"featured_media":9770,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[32],"tags":[],"class_list":["post-9769","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-business-consultancy"],"acf":[],"jetpack_featured_media_url":"https:\/\/www.cinc.com\/wp-content\/uploads\/2023\/03\/323-1.jpg","uagb_featured_image_src":{"full":["https:\/\/www.cinc.com\/wp-content\/uploads\/2023\/03\/323-1.jpg",1920,1065,false],"thumbnail":["https:\/\/www.cinc.com\/wp-content\/uploads\/2023\/03\/323-1.jpg",150,83,false],"medium":["https:\/\/www.cinc.com\/wp-content\/uploads\/2023\/03\/323-1.jpg",300,166,false],"medium_large":["https:\/\/www.cinc.com\/wp-content\/uploads\/2023\/03\/323-1.jpg",768,426,false],"large":["https:\/\/www.cinc.com\/wp-content\/uploads\/2023\/03\/323-1.jpg",960,533,false],"1536x1536":["https:\/\/www.cinc.com\/wp-content\/uploads\/2023\/03\/323-1.jpg",1536,852,false],"2048x2048":["https:\/\/www.cinc.com\/wp-content\/uploads\/2023\/03\/323-1.jpg",1920,1065,false],"gform-image-choice-sm":["https:\/\/www.cinc.com\/wp-content\/uploads\/2023\/03\/323-1.jpg",300,166,false],"gform-image-choice-md":["https:\/\/www.cinc.com\/wp-content\/uploads\/2023\/03\/323-1.jpg",400,222,false],"gform-image-choice-lg":["https:\/\/www.cinc.com\/wp-content\/uploads\/2023\/03\/323-1.jpg",600,333,false]},"uagb_author_info":{"display_name":"Utrans","author_link":"https:\/\/www.cinc.com\/en\/author\/utrans\/"},"uagb_comment_info":0,"uagb_excerpt":"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 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