Plastic tax Spain.
FAQ.
Why a plastic tax?
The background for the plastic tax in Spain is the EU Plastics Strategy on one side and the NextGenerationEU initiative of the European Union.
The plastics strategy aims to have all plastics in the EU being recyclable by the year 2030. The NextGenerationEU initiative provides a financial package for the post-Covid economic recovery of the European Union and is to be financed by the member states.
What is the plastic tax in Spain?
Act 7/ 2022 which is in force since the 1st January 2023 includes in its scope a broad concept of "non-reusable plastic packaging". For these purposes, all articles designed to contain, protect, manipulate, distribute and present products are considered packaging and, it is non- reusable packaging, when the packaging has not been designed to carry out multiple circuits or rotations to throughout their life cycle, or to be refilled or reused.
In addition, it will be considered recycled plastic, the material obtained from recovery operations other than energy recovery and transformation into materials that will be used as fuel or other means of generating energy.
The taxable base of the PPT is composed of the amount of non-recycled plastic, expressed in kilograms, contained in the products under the scope of the PPT. Consequently, the amount of recycled plastic contained in the products is excluded from the taxable base, provided that such amount is certified according to the Spanish Plastic Tax provisions.
What is the scope of the Spanish plastic tax?
All packaging is covered. Exemptions apply for a limited of applications such as medical products. Zero-rates apply for packaging volumes below 5 kg per month. However, formal requirements still apply.
How much does it cost?
The rate is 0,45 Euro per kg.
Who needs to pay?
The tax is due to be paid by producers, community acquirers or the importers. If a company that has an obligation has no entity in Spain, an Authorized Representative needs to be appointed.
The tax is due to be paid either as part of the regular VAT declarations to the financial authorities or at the time of import.
What else is needed?
Starting on the 1st January 2024, the packaging material, particularly the amount of recycled plastics needs to be certified under the UNE-EN 15343:2008 standard by an accredited body.
During the reporting year 2023 the Spanish regulation provides with an interim period allowing the certification of recycled plastic through a responsible statement signed by the manufacturer of the non-reusable packaging stating the amount of recycled plastic included in them.
The form of the responsibility statement is not further defined; envenance therefore refers to the the UK government guidance upon recycled plastics in packaging:
· provide evidence from the manufacturer of the plastic packaging
· prove that you (or a competent third-party) have a robust supply chain audit that can provide this evidence
Furthermore and according to RD 1050/ 2022, a registration of any business placing packaging onto the market in Spain is required. This applies for both household packaging and industrial/ commercial packaging.
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