New Tax on non-reusable (single-use) plastic packaging in Spain – other countries to follow

The new EU tax on single-use plastic affects the legal EPR framework of all EU memberstates. Spain has implemented the new plastic tax from 1st of January 2023.

From 1st January 2023 on companies who introduce/import non-reusable plastic packaging that is in the Spanish scope have to register with the national tax agency (AEAT) – 30 days after 1st of January at the latest.

The scope includes non-reusable packaging containing plastic, non reusable packaging closures (like caps) and semi-finished preforms or thermoplastic sheets. Excemptions are small shipments (<5kg per month) and medical products for example.

The rate of the tax is said to be 0,45 €/kg – final ministry orders are still in process.

Other countries like UK (also likely to start in 2023) and Italy (almost identical tax will start in 2024) have followed or will soon follow.

If you have any questions on packaging compliance in Spain please do not hesitate to contact the Go4Recycling team.