The European Union has implemented a tax on non-recycled plastic that has been in effect since January 1, 2021, which all EU member states must pay. However, some countries have decided to introduce their own taxes on plastic in addition to this. The tax on plastic in Spain, has been launched and went into effect this January 2023, it will affect many national and international companies.
The European Union is also establishing uniform regulations for the internal market through the implementation of Articles 4 and 5 of the EU Single-Use Plastics Directive. The goal of this directive is to reduce plastic consumption by banning certain single-use plastic products such as straws, stir sticks, and EPS containers intended for take-away food. This directive has already been implemented in neighboring countries such as Germany, Austria, Belgium, Portugal, and Croatia.
Spain is the next country to follow through with a specific implementation of this regulation through Law 7/2022, which went into effect on January 1, 2023. This law includes a new special tax on non-reusable plastic packaging, which affects not only companies involved in the production or distribution of packaging, but also all importers or intra-community buyers of plastic packaging. The tax applies to retailers located outside of Spain if within their activity they directly deliver to companies located in the country.
The tax applies to products such as non-reusable packaging containing plastic, semi-finished plastic products intended for the manufacture of packaging and plastic products that can be enclosed, commercialized and even packaging presentation. The scope of the tax is broad, including primary or sales packaging, secondary or collective packaging and tertiary or transport packaging. The main goal of this tax is to promote the use of sustainable packaging options and reduce plastic waste in the country. The new tax applies throughout the national territory, including Ceuta, Melilla and the Canary Islands.
In addition, it is important to mention that there is a limit of 5 kg per month for importers (or intra-community buyers) to be exempt from the tax. Non-resident taxpayers in Spain must appoint a representative for the plastic packaging tax with the AEAT (State Tax Administration Agency) before carrying out taxable activities. In the case of imports, the tax will be liquidated through the customs declaration, which must indicate the weight of non-recycled imported plastic of the product in question. With this new regulation, the use of sustainable packaging options and reducing the amount of plastic waste in the country is sought.
In conclusion, the EU and Spain are taking measures to reduce plastic consumption and waste through the implementation of a plastic tax and uniform regulations for it. In this way, any plastic that is not recyclable and is attempting to be imported will be subject to a state tax.
Employing in Spain offers help for the liquidation of the tax on non-reusable plastic packaging. Our team of tax experts is available to guide you through the process and ensure that you comply with all the required tax obligations. We offer tax compliance services, including the preparation and submission of declarations to the AEAT. If you need help with the liquidation of the tax on non-reusable plastic packaging, do not hesitate to contact us. We will be more than happy to help you.