As of January 2023, plastic packaging will no longer be used for
non-recyclable and non-reusable
they are subject to a special environmental tax of 0.45 €/kg.
Spain was the first country in the European Economic Community to implement the European directive to better manage the use, recycling, and destruction of plastics, leading the way to improve the environment and promote a truly circular economy.
Spain is also a leader in “picaresque” and some bad practices are already being detected to avoid paying the tax, which in addition to manufacturers/importers being fraudulent, can put customers at tax risk or even at physical risk, as well as not complying with environmental guidelines aimed at reducing the use of non-reusable plastic.
Not paying the plastic tax when due is now considered the same as not paying VAT when due.
All manufacturers and distributors are recommending their customers alternatives that minimize their costs while complying with tax obligations, use, and safety regulations for all. They are also promoting all the options that help preserve the environment. To do otherwise is non-supportive, dangerous, and objectionable.
| Malpractice or misinterpretation | Evaluation | Tax risk | Risk of accident | Risk to the environment |
|---|---|---|---|---|
| If a customer uses a product several times, the product is reusable and the tax does not apply. | The law establishes that the condition of “Reusable” is acquired by the conception and design of the product, not by how it is used. “Reusable” should not be confused with “Reused”. |  | | |
| If the label “Reusable” is added to the product description on the import document, the product is reusable and the tax does not apply. | This practice could be considered a tax crime with the clear intention of avoiding the stipulations of the new plastic law. | | ||
| To modify the label of Big Bags with safety factor 5:1 (non-reusable) to safety factor 6:1 (reusable). | 6:1 Big Bags must be specifically certified to verify their strength over 5:1. If the label is incorrect and does not correspond to the real resistance of the product, serious accidents may occur. | | | |
| To issue a certificate stating that if less than the maximum authorized weight is placed in a Big Bag, it can be considered reusable. | Considering it as “Reusable” or “Not reusable” cannot depend on the use given by the customer, using the product with more or less weight. | | | |
| Add two labels in the same Big Bag with different SWL and SF. For example, one with SWL=1.000Kg and SF 5:1 (Non-reusable) and another with SWL=800Kg and SF 6:1 (Reusable). | Again, customer usage does not establish it is “reusable”. In this case, the ambiguity of two labels with different values can cause confusion and misuse of the products. | | | |
| Claiming that a product incorporates a higher % of recycled material than it does. | Not all manufacturers have the technology or capacity to produce products with recycled materials, especially in high percentages. Some certificates are of questionable veracity. | | | |
| “Pass through” to customers the tax on products in stock imported before 2023. | Although the law establishes that the tax must be applied to customers as of January 2023 from which it could be deduced that it would apply to existing stocks, it is true that the verb “impact” is used so that if a product has not paid the tax at import it should not be passed on in the sale to the customer. | |