Since January 2023, non-recyclable and non-reusable plastic packaging
has been subject to an environmental excise tax of 0.45 €/kg.
The basics of the tax: Click here to view..
- Law 7/2022, of April 8, on waste 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
- Agencia tributaria – Excise tax on non-reusable plastic packaging:
https://sede.agenciatributaria.gob.es/Sede/impuestos-especiales-medioambientales/impuesto-especial-sobre-envases-plastico-reutilizables.html - Ministerio de Hacienda y Función Pública – 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 Waste Taxation:
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/