Beginning January 1, 2024, Spanish regulations imposed a charge on the use of non-reusable plastic packaging came into force, by which the tax is applied according to Law 7/2022 on waste and contaminated soils for a circular economy.
How does it affect us?
The tax does not charge all products made with plastic, but only those that are "packaging" and are not "reusable."
Notwithstanding what has been said, the tax includes more than packaging in the strict sense, also including plastic packaging or film-type shrink wrap used for packaging in transport.
The tax will affect not only companies dedicated to the manufacturing or distribution of packaging, but also any intra-Community importer or purchaser of plastic packaging (with or without content).
Certifying entities
From January 1, 2024, certifying entities must always be accredited by the following organizations depending on the location of the packaging manufacturer.
Importers who do not comply with this new requirement may be sanctioned with fines of up to 200,000 euros.
How to obtain certification
FOR PACKAGING MANUFACTURED IN SPAIN
The certifying entities must have accreditation from the National Accreditation Entity (ENAC). Web: enac.es
FOR PACKAGING MANUFACTURED IN THE EU
The entities in charge of certification must have accreditation granted by the national body designated according to the provisions of Regulation (EC) No. 765/2008.
FOR PACKAGING MANUFACTURED OUTSIDE THE EU
If you are a company that works with manufacturers located outside the EU, you will need to pay special attention to regulatory requirements. In this way, the accreditation must be issued by a certifying entity recognized by ENAC.
Taxable event
The taxable event refers to the intra-community import or acquisition of:
Non-reusable packaging that include plastic.
Semi-finished plastic products intended for the production of packaging, such as preforms or thermoplastic sheets.
Products that contain plastic and are intended for the closure, marketing or presentation of non-reusable packaging.
The tax base will be determined according to the amount of non-recycled plastic, measured in kilograms, present in the products subject to the tax. Therefore, it is crucial to be able to certify the amount of recycled plastic in non-reusable products.
When Customs processes the DUA, it will check whether the importer has taken advantage of the deferred VAT. From this moment on, there will be no need to do any additional procedures.
Furthermore, where appropriate, the claim process before the Tax Agency could be avoided when a VAT refund or compensation could be requested.
Obliged to declare
They differ depending on whether the taxable event produced is manufacturing, intra-community acquisition or irregular possession of products that are part of the objective scope:
In manufacturing, the manufacturer is the taxpayer and the tax accrual occurs with the first delivery or making available, in Spanish territory, of the products.
In intra-community acquisition, the intra-community acquirer is the taxpayer.
In irregular possession, the taxpayer is whoever owns, markets, transports or uses them.
When is it paid?
The tax must be paid at the time the first delivery is made in Spanish territory or when advance payments are collected. In the case of intra-community acquisitions, payment must be made on the 15th of the following month in which transportation begins.
Tax rate
The tax rate is 0.45 euros per kg.
Taxpayer
Manufacturers of products subject to the tax and those who perform intra-community acquisitions or imports into Spain will be considered as taxpayers.
Taxpayers not established in the Spanish territory must appoint a plastic packaging tax representative to represent them before the Tax Administration. Representatives must be duly accredited before taxable activities take place.
