Article written by: Montserrat Carol, Tax Advisor at Bové Montero y Asociados


We hereby wish to remind you that on January 1st, 2023, the “Special tax on non-reusable plastic packagingwill come into force.

The tax is levied on the use of non-reusable packaging containing plastics, whether it is empty, or whether it is presented containing, protecting, handling, distributing and presenting goods. It is applicable throughout Spain.


The most important aspects of the new tax are:

Taxable event
The manufacture, importation or intra-Community acquisition of non-reusable plastic packaging is subject to the tax. Its irregular introduction in the territory where the tax is levied is also subject to the tax.


Taxpayers are individuals or legal entities (as well as entities under art. 35. 4 of the General Tax Law) that carry out the manufacture, importation, or intra-Community acquisition of the aforementioned non-reusable plastic packaging. In the case of irregular introduction, the person who possesses, markets, transports or uses them will have this condition.


Taxable base and tax rate
The taxable base will be formed by the quantity of non-recycled plastic, expressed in kilograms. The tax rate will be 0.45 euros per kilogram.


Settlement of the tax
In the case of intra-Community manufacture and acquisition, taxpayers are obliged to self-assess and pay the tax. The settlement period will coincide with the calendar quarter, except for those taxpayers who settle the Value Added Tax on a monthly basis, in which case this tax will also be settled monthly. With regard to imports, their settlement will be governed by customs regulations.


Invoicing and census obligations
Among the accounting and formal obligations introduced with the new tax, the following stand out:
➢ Census obligations: The obligation to register with the Territorial Registry of the Special Tax on non-reusable plastic packaging is established.
➢ Taxpayers not established in Spanish territory: They will be obliged to appoint a natural person or legal entity to represent them before the Tax Administration.
➢ Obligations of repercussion and information: These vary depending on whether they are:
❖ Manufacturers (first sale or delivery after manufacture): They must pass on the tax to the purchaser and include in the invoice, among other information, the tax payments accrued and the quantity of non-recycled plastic sold.
❖ Other cases: At the purchaser’s request, (i) the amount of the tax paid for such products and (ii) the quantity of non-recycled plastic contained in the products must be stated on the invoices issued or by means of a certificate.


If you have any doubts or queries, please contact the usual contact person in our office.