Plastic Packaging Details
📊 Plastic Mass & Special Tax Breakdown
In Spain, the Special Tax on Non-Reusable Plastic Packaging (Impuesto Especial sobre los Envases de Plástico no Reutilizables) is an indirect environmental state tax introduced by Law 7/2022, of April 8, on Waste and Contaminated Soils for a Circular Economy. Effective since January 1, 2023, the tax is designed to discourage the use of single-use plastics and incentivize circular recycling. The tax applies to the manufacturing, importation, or intra-community acquisition of non-reusable packaging containing virgin plastic, charging a flat rate of €0.45 per kilogram of non-recycled plastic.
🔍 Taxable Products, Exemptions, and Mandatory Certification
The tax applies to empty packaging or packaging containing goods (e.g., drink bottles, food trays, stretch film, plastic bags). Important exemptions include:
- Recycled Plastic Exemption: The proportion of recycled plastic in the packaging is exempt from the tax. However, the recycled content must be officially certified under the EN 15343 standard by an accredited European body (manufacturer self-declarations are not accepted).
- 5 kg Monthly Limit: Importations or intra-EU acquisitions where the total net weight of virgin plastic does not exceed 5 kilograms in a calendar month are fully exempt from the tax (no filing or payment required).
- Medical and Pharmaceutical Use: Packaging designed to contain medicines, medical devices, foods for special medical purposes, or infant formula is exempt.
📝 Worked examples
Example 1: Importing toys wrapped in virgin plastic film
Profile: A retail business imports a shipment of toys from Asia with non-reusable virgin plastic packaging weighing 1,000 kg. No recycled plastic certificate is provided.
- Total plastic weight: 1,000 kg
- Certified recycled plastic: 0%
- Taxable virgin plastic: 1,000 kg
- Tax rate: €0.45/kg
Example 2: Manufacturing bottles with 30% certified recycled plastic
Profile: A local factory produces beverage bottles using virgin plastic combined with 30% certified recycled PET. The total plastic weight of the production run is 5,000 kg.
- Total plastic weight: 5,000 kg
- Certified recycled plastic: 30% (–1,500 kg exempt)
- Taxable virgin plastic: 3,500 kg
- Tax rate: €0.45/kg
Example 3: Small import of product samples (Below the monthly threshold)
Profile: A freelancer imports a spare part box from Germany. The non-reusable virgin plastic wrapping weighs 3 kg.
- Virgin plastic weight: 3 kg
- Monthly exemption limit: 5 kg
⚠️ Common mistakes
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Failing to register in the Plastic Registry (Territorio Plástico): Manufacturers and intra-community acquirers of plastic packaging must register in the AEAT censo and request a C A P (Plastic Activity Code). Failing to register is subject to immediate fines.
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Deducting recycled plastic without EN 15343 certification: The tax office will reject any deductions for recycled content if the importer only provides invoices with self-declarations from non-EU manufacturers. The EN 15343 certificate is the only document accepted by law.
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Not breakdown the tax on B2B invoices: Manufacturers and importers selling packaging in Spain must break down the tax amount and the percentage of recycled content on B2B invoices. This is a legal requirement that enables commercial clients to claim refunds if they export the goods.
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Thinking biodegradable or compostable plastics are exempt: Compostable or biodegradable single-use plastics are fully subject to the tax. The law classifies them as non-reusable plastic packaging, and they are taxed at the same €0.45/kg rate.
❓ Frequently Asked Questions (FAQ)
Manufacturers and intra-community acquirers file and pay the tax using **Form 592** (*Modelo 592*) on a monthly or quarterly basis, depending on their VAT filing frequency.
For importations from non-EU countries, the plastic tax is declared and paid directly at **Customs** using the **SAD** (*DUA*) document, alongside import VAT and customs duties.
If you buy packaging from a Spanish supplier, you do not need to file a tax return. The tax has already been paid by the manufacturer or importer, and the cost is passed on in the purchase invoice.
Yes. Businesses that buy plastic packaging in Spain with the tax paid and subsequently export or ship them to another EU country are entitled to a **100% refund** of the tax paid from the AEAT.
Yes. Non-reusable plastic caps, lids, and closures designed to seal packaging are taxable. Their weight must be included in the total taxable weight of the packaging at €0.45/kg.
A packaging is considered reusable if it is designed to complete multiple cycles or rotations throughout its life. This condition must be certified by an independent accredited laboratory.
Manufacturers must maintain detailed electronic ledgers of raw materials and finished products on the AEAT website, similar to the **SILICIE** system used for other special excise duties.
No, the manufacturer or distributor of the bags has already paid the tax and will include the cost in the price of the bags. You do not need to submit any tax return.