New special tax on non-reusable plastic waste in Spain ammended in law Law 7/2022

In connection with the new Spanish packaging law there is a new law that also introduces a new tax on non-reusable plastic packaging

This is an indirect tax that falls on the use in Spanish territory of non-reusable packaging that contain plastic, whether they are empty or containing, protecting, handling, distributing and presenting goods.

Excemptions are plastics used for/in:

  • Drugs, medical products, food for special medical uses, infants, hazardous sanitary waste
  • Silage for agriculture and livestock (plastic Rolls)
  • Intra EU acquisition with shipping to other territories before deadline for filing return
  • Intra EU acquisition with destruction before accrual
  • Import and Intra EU acquisition of small shipments (<5Kg per month)
  • Semi-finished products, articles for closing, marketing or presentation not intended for use in non-reusable packaging

All companies that fall under this new tax are required to register in the Territorial Registry of the Special Tax Management Office (AEAT).

As those are mostly national Spanish companies foreign clients selling to Spanish importers and dealers are being asked now for the amounts of such plastic (packaging) per invoice/shipment so that they can report this to AEAT. For the time being it is sufficient (current business practice) that the amounts of shipped plastic are either presented on the invoice, or on the shipping documents or as separate management statement for each client/shipment.

Foreign companies that are obliged to register with the AEAT have to obtain a Spanish tax number and register via AR with the AEAT. Unfortunately this process is quite new and complex – due to this our current AR partners are struggling in providing such services at the moment. We will keep you updated – and feel free to contact Go4Recycling on the Spanish plastic tax anytime.