As of January 2023, plastic packaging
non-recyclable and non-reusable
are subject to a special environmental tax of 0.45 €/kg.
Tax basics: Click here to see it.
- Law 7/2022, of April 8, on residues and contaminated soils for a circular economy:
https://www.boe.es/buscar/act.php?id=BOE-A-2022-5809 - Order HFP/1314/2022, of December 28th, approving form 592 «Excise tax on non-reusable plastic containers. Self-declaration» and form A22 «Excise tax on non-reusable plastic containers. Request for refund», determining the form and procedure for their presentation, and regulating the registration in the territorial registry, the keeping of accounts and the presentation of the stock registry book: https://www.boe.es/buscar/doc.php?id=BOE-A-2022-23749
- Tax Agency – Excise tax on non-reusable plastic packaging:
https://sede.agenciatributaria.gob.es/Sede/impuestos-especiales-medioambientales/impuesto-especial-sobre-envases-plastico-reutilizables.html - Ministry of Hacienda and Department of Finance – Questions and Answers:
https://sede.agenciatributaria.gob.es/static_files/Sede/Tema/II_especiales/envases_plasticos/preguntas_frecuentes/PREGUNTAS_RESPUESTAS.pdf - Ernest & Young – The new excise tax on non-reusable plastic packaging:
https://www.ey.com/es_es/the-cfo-agenda/el-nuevo-impuesto-especial-sobre-envases-de-plastico-no-reutilizables - Cuatrecasas – The new tax on non-reusable plastic packaging:
https://www.cuatrecasas.com/es/spain/articulo/el-nuevo-impuesto-sobre-los-envases-plasticos-no-reutilizables - Uria – New Taxation on Residues:
https://www.uria.com/documentos/circulares/1521/documento/12766/Nueva_Tributacion_de_Residuos.pdf - Sisquella Grup – How does the new Excise Tax on Non-Reusable Plastic Packaging affect companies as of January 1, 2023?
: https://grupsisquella.com/2023/01/12/como-afecta-a-las-empresas-el-nuevo-impuesto-especial-sobre-los-envases-de-plastico-no-reutilizables-desde-el-1-de-enero-de-2023/