HOME > SPANISH TAX ON NON-REUSABLE PLASTIC PACKAGING
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A new tax on non-recyclable plastic packaging came into force in Spain on 1 January 2023.
Law 7/2022 of 8 April 2022 on waste and contaminated soils aims to integrate the principles of the circular economy while contributing to the fight against climate change and the protection of marine ecosystems.
This Spanish tax on plastic packaging is a single and indirect tax whose taxable event is the manufacture, import or intra-Community acquisition of non-recyclable and non-reusable plastic containers.
If you manufacture, make intra-Community acquisitions or import non-recyclable plastic packaging in Spain, this tax concerns you!
Companies that make intra-Community acquisitions and/or imports into Spain of non-recyclable plastic packaging, or of goods packaged in such packaging, may be liable for the tax on non-recyclable plastic packaging.
Taxpayers who do not have a permanent establishment in Spain must appoint a representative. They are required to register with the Spanish tax authorities for their obligations related to this tax before carrying out the first transaction.
An accounting register must be kept in the format prescribed by the administration. All management is carried out online on the administration’s website.
The tax base consists of the quantity of non-recycled plastic, expressed in kilograms. The rate is set at €0.45 per kilogram.
A company holds 62 kg of pure non-reusable packaging.
Taxable quantity: 62 kg
Tax due: 62 kg × €0.45 = €27.90
A company holds 125 kg of semi-finished products (80% recycled and 20% non-recycled).
Taxable quantity: 20% of the total (125 kg)
Tax due: 20% × €0.45 = €0.09/kg = €11.25
In certain circumstances and under certain conditions, a refund of the tax may be requested from the Spanish administration, particularly for exempt products such as
Articles intended for the packaging of medicines or medical devices
Goods imported into Spain and then re-exported outside Spanish territory
Products designed, manufactured and placed on the market to be refilled or reused
According to Spanish legislation, failure to register or to appoint a representative in Spain results in the following penalties:
For companies without an establishment in Spain, we handle registration in the territorial register of the special tax on non-reusable plastic packaging before the start of your activities.
Complete management of the file required for the preparation of the return for the tax on non-recyclable plastic packaging.
Filing of monthly or quarterly returns and payment of the tax to the Spanish tax authorities.
Assistance and continuous monitoring of returns.
Our office in Spain, established in 2004, has been a trusted partner of the Spanish tax authorities for over 20 years.
A dedicated team of tax specialists based in Spain at your disposal.
Specific IT systems developed in-house for the electronic control and management of data, deadline reminders, etc.
A firm commitment to the quality of our work and the security of your returns.
Avoid any unnecessary risk: entrust the Spanish tax on non-reusable plastic packaging to our specialists and focus on your business!
Below you will find answers to some of the most frequently asked questions regarding the Spanish tax on non-reusable plastic packaging.
Feel free to contact our specialists if you have any other questions!
If you are a taxpayer without an establishment on Spanish territory, you must appoint a representative with the tax authorities for your obligations related to this tax. This appointment must take place before the first taxable transaction is carried out.
Manufacturers of products falling within the scope of the tax must keep accounts of the goods produced.
Intra-Community acquirers of products falling within the scope of the tax must keep a stock register.
In the event of manufacture or intra-Community acquisitions of taxable products, taxpayers are required to file a return stating the amounts due and to pay the tax.
The filing periods may be monthly or quarterly, aligned with the VAT return cycle.
Plastic packaging is considered reusable when it has been designed, manufactured and marketed for multiple different uses or to be refilled or reused for the same purposes for which it was originally designed or manufactured.
Yes, invoices must indicate both the amount and the calculation base.
No, because the packaging is shipped by the manufacturer outside Spain.
No. The tax applies equally to empty packaging and to packaging intended to contain, protect, handle, distribute or present goods.
Yes. In accordance with Article 78. Dos. 4º of Law 37/1992 of 28 December 1992 on value added tax, the following are included in the concept of consideration and therefore form part of the tax base:
“Taxes and duties of any kind levied on the same taxed transactions, with the exception of value added tax itself.
All special taxes charged in relation to the goods that are the subject of the taxed transactions are included, with the exception of the special tax on certain means of transport.”
From 1 September 2026 · Foreign large and mid-sized companies, get ready! More info
