Special Tax on non-reusable plastic packaging

During these days the Tax Authorities have been sending informative letters regarding the new Special Tax on non-reusable plastic packaging. The tax is regulated in the Law 7/2022 of 8 April 2022 on waste and contaminated land for a circular economy and is going to enter into force on 1st January 2023.

The special tax on non-reusable plastic packaging is an indirect tax on using in the territory of application of the tax, non-reusable packaging containing plastic, whether it is empty, or whether it is presented containing, protecting, handling, distributing, and presenting goods.

The objective is to encourage the prevention of the generation of non-reusable plastic packaging waste, as well as the promotion of recycling and the circularity of plastic waste. According to Article 68 of Law 7/2022, the following products are included in the target scope of the tax:

  • Non-reusable packaging containing plastic. When the packaging forms part of a product to contain, support or preserve that product during its useful life and all the elements are to be used, consumed, or disposed of together, are not going to be considered as packaging for this tax. In other words, are going to be exempt from the tax on the packaging necessary for the marketing of products because without them it will be not possible, or when the material can’t be replaced (for example, the coffee capsules). This needs to be analysed to apply for the exemption.
  • Semi-finished plastic products intended to produce packagings, such as thermoplastic preforms or sheets.
  • Products containing plastics intended to enable the closure, marketing, or presentation of non-reusable packaging are subject to the tax manufacture, imports or intra-community acquisition of the products covered by the tax.

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The taxable base will be formed by the quantity of non-recycled plastic manufactured, imported or acquired intra-community, in Kg. To justify the recycled plastic for the purposes of the tax, it will be necessary to obtain a UNE-EN 15343 certificate.

The tax rate is €0.45/kg of non-recycled plastic.

This is a single-phase tax, so it is levied only by the manufacturer and is payable on the first sale or delivery done by the manufacturer.

The accrual of the tax occurs on the first delivery or when the packaging is available (manufacture), when the customs duty is incurred (import) or when the products are handed over to the carrier who starts the transport (intra-community acquisition). The settlement period is the same as the VAT.

The following information needs to appear in the invoice issued by the manufacturers:

  • Amount of the accrued tax payments.
  • Kg of non-recycled plastic contained in the products (UNE-EN 15343).
  • If there is an exemption, specify the article that demonstrates the sale or delivery is exempt.

In any case, it’s necessary to indicate in the invoices the amount of tax paid and the Kg of non-recyclable plastic of the product, although whoever sent the invoice will not be the manufacturer, and always if the purchaser asks for this information.


  1. Manufacturers and those who make intra-community acquisitions must register in the Territorial Register of the Special Tax on non-reusable plastic packaging to receive an accreditation card with the identification code of the plastic (CIP).
  2. Manufacturers’ stock accounting: Manufacturers of products that are part of the target scope of the tax must keep electronic accountancy.
  3. Registration of intra-community acquisitions: Intra-community purchasers must report, through the electronic headquarters, the purchases of the products that are part of the target scope of the tax.

The deadline for providing the stock accountancy and the register of intra-Community acquisitions is during the month following the settlement period. However, a transitional period is foreseen for the first half of the financial year 2023 and it will be possible to provide the information for this period until July of the same financial year.

The tax form approved to declare the taxable event is the 592 form for the manufacturers who make intracommunity acquisitions. The importers will pay the tax in the customs declaration.

The objective of the tax is the taxation of the plastic consumed in Spain. Therefore, the tax is not paid for products shipped outside of Spain. In the case of importers or intra-community purchasers who are entitled to a refund for shipping the product outside of Spain, they must request a refund using the A22 tax form.

In conclusion, since there is nothing to prevent the tax from being passed on to the final consumer, an increase in the prices of some products is expected, especially those typical of the supermarket shopping basket, which may aggravate the current situation of high inflation.

The analysis of the taxation of this tax requires the individualized attention of each company, so we invite you to contact GM Tax Consultancy, S.L. to be able to advise you personally. Contact our tax advisors in Barcelona by email or phone.

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