On 1st January 2023, a new special tax on non-reusable plastic packaging also known as the Spanish “Plastic Packaging Tax” came into effect in Spain.
This tax aims to reduce the consumption of single-use plastic products and applies to non-reusable containers/packaging that contain plastic, whether they are empty, or if they are presented containing, protecting, handling, distributing and presenting any products.
The tax is expected to generate approximately EUR 724 million annually for the Spanish state. The corresponding law provides for a tax of EUR 450 per tonne of non-recycled plastic packaging and an additional tax is to be levied on the incineration of waste and disposal in a landfill.
A threshold of 5Kg of non-recycled plastic packaging per month applies.
According to Spanish Law, the following products are within the scope of the Spanish plastic packaging tax:
- Plastic products used for containing, protecting, handling, distributing and presenting merchandise (e.g. plastic bottles, plastic film, plastic bags, packaging composed of more than one material and containing plastic).
- Plastic products that are used to close or present other packaging.
- It includes primary, secondary and tertiary packaging.
The Spanish plastic tax shall apply to all Plastic Packaging products introduced in Spain from other EU Countries or imported from non-EU Countries.
Compliance with the new Spanish Plastic Tax is expected to be complex and very burdensome for taxpayers. Companies should make sure that they have analysed all of their product portfolios in detail and identified all the products coming within the tax’s scope under the law.
In addition, companies should try to gather and prepare as much data as possible as is required by the law.
Finally, as there are still many uncertainties remaining regarding the interpretation of certain elements of the Plastic Tax law, it is important to keep monitoring all legislative developments and any other regulations and guidelines that might ‘shine some light’ on the law’s implementation.
Want to skyrocket your business in 2023? Start with your packaging. We’re available for advice whenever you need us, so please speak to us!
Contact us on +44 (0) 161 440 7302 or follow this link to complete our contact form.