As of January 2023, plastic packaging
non-recyclable and non-reusable
are subject to a special environmental tax of 0.45 €/kg.

The law: Click here to see the PDF.
Related articles: Click here to see them.

Details of Title VII – Chapter I of The Law
Tax policies to incentivize the circular economy
Excise tax on non-reusable plastic containers

Article 67. Nature and purpose.

1. The excise tax on non-reusable plastic packaging is a tax of indirect nature that falls on the utilization of theThe tax is levied on non-reusable packaging containing plastic, whether empty or presented containing, protecting, protecting, handling, distributing, and goods.

2. The purpose of the tax is to promote the prevention of non-reusable plastic packaging waste and promote the recycling of plastic waste, contributing to the circularity of this material.

Multisac´s Note: Multisac shares the desire to contribute as much as possible to minimize the negative effects of waste generation and management on human health and the environment to establish the principles of the circular economy, contribute to the fight against climate change, and protect the marine environment. We are convinced that this tax is an opportunity and a step towards achieving this and we encourage our customers to understand this as well.

Article 68. Target Scope.

1. Included in the objective scope of this tax are:

a) Non-reusable containers containing plastic.

For these purposes, packaging is considered to be all articles designed to contain, protect, handle, distribute, and present goods, including those defined in article 2.m) of this law, as well as any other articles which, not being included in the previous definition, are intended to fulfill the same functions and which may be used in the same terms, unless said articles form an integral part of a product and are necessary to contain, support or preserve said product throughout its useful life and all its elements are intended to be used, consumed or disposed of together.

Packaging is considered non-reusable when it has not been conceived, designed, and marketed for multiple circuits or rotations throughout its life cycle, or to be refilled or reused for the same purpose for which it was designed.

b) Semi-finished plastic products intended for the production of the containers referred to in letter a), such as thermoplastic preforms or sheets.

c) Products containing plastic intended to enable the closure, marketing, or presentation of non-reusable containers.

2. For the purposes of the preceding paragraph, the material defined in article 2.u) of this law shall be considered plastic.

3. Those products referred to in paragraph 1 of this article which, being composed of more than one material, contain plastic, shall be recorded for the quantity of plastic they contain.

Note from Multisac: The tax is levied on products that are “packaging”, “non-reusable” and “plastic”. Multisac products are clearly “packaging” and most of them are “plastic” but some could be considered “reusable”.

Note from Multisac (Big Bags): Big Bags with SF 5:1 are considered “single trip” and therefore single use, because that is how they have been conceived. Big Bags with SF 6:1 or higher are considered “multi-trip” and therefore multi-purpose so they would not be subject to this tax. This consideration has not yet been confirmed by the Tax Agency as of December 2022.

Note from Multisac (Bags): At the moment (December 2022) the consideration of “reusable” bags is under consultation with the Tax Agency since Multisac considers that they have NOT been conceived to be used only once. For example: Bags for letters or parcels from a parcel or postal companies.

Note from Multisac (Fabrics): At the moment (December 2022) the consideration of “reusable” PP fabrics is under consultation with the Tax Agency since Multisac considers that they have NOT been conceived to be used only once. For example: MANTONES for olive harvesting are used several times in the same season, or even in different seasons.

Article 69. Scope of application.

1. The tax shall apply throughout the Spanish territory.

2. The provisions of the preceding paragraph shall be understood to be without prejudice to the formal tax regimes of agreement and economic agreement in force, respectively, in the Historical Territories of the Basque Country and the Foral Community of Navarre.

Note from Multisac: We will therefore use “Spain” as an abbreviation for “the entire Spanish territory including the Balearic Islands, Canary Islands, Ceuta, and Melilla”. “Spain leads in time the application of this tax concerning the rest of European countries. Other countries have started by strengthening the necessary infrastructures to facilitate and promote the possibility of a circular economy, before the implementation of the tax. “Spain” has started with the tax.

Article 70. Treaties and Agreements.

The provisions of this Chapter I shall be understood to be without prejudice to the provisions of international treaties and conventions that have become part of the domestic legal system, following Article 96 of the Spanish Constitution.

Note from Multisac: No further comments. Point not very relevant to our customers.

Article 71. Definitions.

1. For this tax, the following definitions shall apply:

a) «Intra-Community Acquisition »: The obtaining of the power of disposal over the products subject to the tax dispatched or transported to the territory where the tax applies, except for the Canary Islands, Ceuta, and Melilla, to the purchaser, from another Member State of the European Union, by the transferor, the purchaser himself or a third party in the name and on behalf of any of the foregoing.

The receipt of taxable packaging by its owner in the territory of application of the tax, except for the Canary Islands, Ceuta, and Melilla, and the dispatch of which he has sent from another Member State, shall also be deemed to be transactions treated as intra-Community acquisitions.

b) «Manufacture»: The elaboration of products subject to this Tax.

However, the manufacture of packaging exclusively from the products subject to the tax included in article 68.1.b) and c) of this law or, in addition to the above, from other products that do not contain plastic, shall not be considered manufacturing.

Likewise, the incorporation into the packaging of other plastic elements which, although they do not constitute by themselves part of the objective scope of the tax, after their incorporation into the packaging, become part of the same, shall be considered as manufacture.

c) «Import»: The following operations shall be considered as such:

1.º The entry into the territory of application of the tax other than Ceuta and Melilla of the products subject to the tax from territories not included in the customs territory of the Union, when it gives rise to the release for free circulation thereof following Article 201 of Regulation (EU) No. 952/2013 of the European Parliament and of the Council of 9 October 2013 establishing the Union Customs Code.

2.º The entry into the Canary Islands of the products subject to the tax coming from territories included in the customs territory of the Union that do not form part of the territory of application of the tax, when such entry would have given rise to a release for free circulation if the products subject to the tax came from territories not included in the customs territory of the Union.

3.º The entry of the products subject to the tax from territories that are not part of the territory of application of the tax, when such entry would have given rise to a release for free circulation of Regulation (EU) No. 952/2013 of 9 October 2013 were applicable in those cities.

d) «Managing office»: the body which, in accordance with the rules of the organizational structure of the State Agency of Tax Administration, is competent for the management of the tax on non-reusable plastic packaging.

e) «Semi-processed products»: intermediate products obtained from raw materials that have undergone one or more processing operations and require one or more further processing steps before they can be used as packaging.

f) «Hazardous waste of sanitary origin»: Waste requiring disposal in sanitary containers whose management is subject to specific requirements and regulations to prevent the spread of disease and ensure the protection of public health and safety.

2. Concerning the concepts and terms with their substantive nature that appear in this chapter, except for those defined in this article, the provisions of the European Union and State regulations relating to the products included in the objective scope of the tax shall apply.

Note from Multisac: No further comments. This point is not very relevant for our customers.

Article 72. Taxable event.

1. The manufacture, importation, or intra-community acquisition of the products that form part of the target scope of the tax are subject to the tax.

2. Also subject to the tax is the irregular introduction into the territory of application of the tax of the products that are part of the objective scope of the tax.

It will be understood that there has been an irregular introduction of such products into the territory of application of the tax if the person who possesses, markets, transports, or uses them does not prove that they have been manufactured, imported, or acquired intra-Community, or when he does not justify that the products have been acquired in Spanish territory.

Note from Multisac: Depending on the product under consideration, Multisac could find itself in any of the three situations in bold in this article, complying in all of them with its obligations concerning this law. This point is not very relevant for our customers.

Article 73. Non-subjection cases.

They will not be subject to the tax:

a) The manufacturing of the products that are part of the objective scope of the tax when, prior to the accrual of the tax, are no longer suitable for use or have been destroyed, these facts have been proven before the State Agency of Tax Administration, by any of the means of proof admissible in law.

b) The manufacture of those products which, being part of the objective scope of the tax, are intended to be sent directly by the manufacturer, or by a third party in his name or on his behalf, to a territory other than that in which the tax applies.

The effectiveness of this case of non-taxation will be conditioned to the accreditation of the reality of the effective exit of the same from the territory of application of the tax.

c) The manufacture, importation, or intra-community acquisition of paints, inks, lacquers, and adhesives, designed to be incorporated into the products that form part of the objective scope of the tax.

d) The manufacture, importation, or intra-Community acquisition of products referred to in Article 68.1. a) which, although they may perform the functions of containment, protection, and handling of goods, are not designed to be delivered together with such goods.

Note from Multisac (Inks): Inks and adhesives incorporated in Multisac Bags and Big Bags are not subject to tax.

Note from Multisac (Multisac Exports): If Multisac ships or sells THE PRODUCTS outside of “Spain”, they will not be subject to the tax.

Note from Multisac (Exports of our customers): If our customers send or sell THE PRODUCTS outside “Spain”, they can request a refund of the tax repercussion.

Note from Multisac (Products rendered unusable or destroyed by Multisac): If Multisac credits the rendering unusable or destruction of THE PRODUCTS, they will not be subject to the tax.

Note from Multisac (Products unused or destroyed by our customers): If our customers can prove the unusability or destruction of the PRODUCTS, they may request a refund of the tax charge.

Article 74. Accrual.

1 In manufacturing cases, the accrual of the tax will occur at the time the first delivery or making available in favor of the purchaser, in the territory of application of the tax, of the products that are part of the objective scope of the tax by the manufacturer. It will be presumed unless proven otherwise, that the difference in fewer inventories of manufactured products is because they have been delivered or made available by the manufacturer.

Notwithstanding the provisions of the preceding paragraph, if advance payments are made prior to the realization of the taxable event, the tax will accrue at the time of total or partial collection of the price for the amounts actually received.

2 In cases of import, the accrual of the tax will occur at the time in which the accrual of the import duties would have taken place, following customs legislation, regardless of whether said imports are subject to the aforementioned import duties or not. import.

3 In cases of intra-community acquisitions, the accrual of the tax will occur on the 15th of the month following that in which the expedition begins or the transportation of products that are part of the objective scope of the tax to the purchaser, unless the invoice for said operations is issued before said date, in which case the accrual of the tax will take place on the date of issuance of the same.

4 In the cases referred to in Article 72.2 (irregular introduction), the accrual of the tax will occur at the time of the irregular introduction in the territory of application of the tax of the products that are part of the objective scope of the tax and, if the said moment is not known, the irregular introduction will be considered to have been carried out in the oldest settlement period among those not prescribed, except that the taxpayer proves that it corresponds to another.

Note from Multisac: In each of the cases, the tax begins to apply as of January 1, 2023.

Article 75. Exemptions.

They will be exempt, under the conditions that, where applicable, are established by regulation:

a) The manufacture, import or intra-community acquisition of:

1.º The packaging referred to in article 68.1.a) (non-reusable containers containing plastic) that are intended to provide the function of containment, protection, handling, distribution and presentation of medicines, medical products, foods for special medical uses, infant formula for hospital use or hazardous waste of health origin.

2.º Semi-finished plastic products, referred to in article 68.1.b), that are intended to obtain packaging for medicines, health products, food for special medical uses, infant formula for hospital use, or hazardous waste of health origin.

3.º Products containing plastic intended to allow the closure, marketing or presentation of non-reusable containers, when these are used to contain, protect, manipulate, distribute and present medicines, medical products, foods for special medical uses, infant formula for hospital use, or hazardous waste of health origin.

The effectiveness of this exemption will be conditional on proving the effective destination of the products included in the previous sections for the uses included therein. Specifically, taxpayers who make the first delivery or make available the products in favor of those purchasers who use them for such uses must obtain from them a prior declaration in which they state the destination of the products that gives them the right to enjoy tax exemption. The prior declaration must be kept during the prescription periods related to the tax referred to in article 66 of Law 58/2003, of December 17, General Tax.

b) Importation or intra-community acquisition of containers referred to in article 68.1.a) (non-reusable containers containing plastic) that are introduced into the territory of application of the tax providing the function of containment, protection, handling, distribution, and presentation of medicines, medical devices, foodstuffs for special medical purposes, infant formula for hospital use or hazardous wastes of medical origin.

c) The manufacture, import, or intra-community acquisition of plastic rolls used in bales or bales for silage or forage or cereals for agricultural or livestock use.

d) Intra-community acquisition of the products that are part of the objective scope of the tax and that, prior to the end of the deadline for submitting the self-assessment of the tax corresponding to said taxable event, are intended to be sent directly by the intra-community acquirer, or by a third party on its behalf or on its behalf, to a territory other than that of application of the tax.

The effectiveness of this exemption will be conditional on the reality of the effective departure of the products from the territory of application of the tax.

e) Intra-community acquisition of the products that are part of the objective scope of the tax and that, prior to the end of the deadline for submitting the self-assessment of the tax corresponding to said taxable event, have are no longer suitable for use or have been destroyed, the existence of such facts has been proven before the State Agency of Tax Administration, by any of the means of proof admissible in law.

f) Importation or intra-community acquisition of the containers referred to in article 68.1.a), whether they are introduced empty, or if they are introduced providing the function of containment, protection, manipulation, distribution and presentation of other goods or products, provided that the total weight of the non-recycled plastic contained in said containers subject to intra-community import or acquisition do not exceed 5 kilograms in a month.

g) The manufacture, import or intra-community acquisition of:

1.º Semi-finished plastic products, referred to in article 68.1.b), when they are not going to be used to obtain the packaging that is part of the objective scope of the tax.

2.º Products containing plastic intended to allow the closure, marketing, or presentation of non-reusable containers when they are not going to be used for such uses.

The effectiveness of this exemption will be conditional on proving the effective destination given to said products. Specifically, taxpayers who make the first delivery or make them available to the purchasers must obtain a prior declaration from them stating the destination of said products. Said declaration must be kept during the statute of limitations periods relating to the tax referred to in Article 66 of Law 58/2003, of December 17, 2003, General Tax Law.

Note from Multisac: Sacks, Big Bags and PP Fabrics that our customers intend to contain are exempt:

    • Medicines for human or animal use.
    • Medical devices for human use.
    • Food for special medical purposes.
    • Infant formula for hospital use.
    • Hazardous waste of sanitary origin.
    • Bales or bales for silage of fodder or cereals for agricultural or livestock use.

Multisac shall obtain from these customers a prior declaration stating the destination of such products in such cases. It is the choice of Multisac and its respective customers as to the temporary nature of the declaration (annual, monthly, weekly, per order, …).

Also exempted are Sacks, Big Bags, and PP Bags that are…

    • They are intended for export.
    • They are disabled or destroyed.

Article 76. Taxpayers.

In the cases included in article 72.1, taxpayers of the tax are the natural or legal persons and entities referred to in section 4 of article 35 of Law 58/2003, of December 17, General Tax, that carry out the manufacturing, import or intra-community acquisition of the products that are part of the objective scope of the tax.

In cases of irregular introduction into the territory of application of the tax of products that are part of the objective scope of the tax, referred to in article 72.2, the taxpayer will be whoever possesses, markets, transports or uses said products.

In cases of irregularities about the justification of the use or destination given to the products subject to the tax that has benefited from an exemption due to their destination, taxpayers will be obliged to pay the tax and any penalties that may be imposed. As long as they do not justify the receipt of the products by the purchaser authorized to receive them by providing the prior declaration referred to in the previous article; From such receipt, the obligation will fall on the acquirers.

Note from Multisac: No further comments. This point is not very relevant for our customers.

Article 77. Tax base.

1 The tax base will consist of the amount of non-recycled plastic, expressed in kilograms, contained in the products that are part of the objective scope of the tax.

If other plastic elements are incorporated into the products that are part of the objective scope of the tax, for which the tax had previously been accrued, in such a way that after their incorporation they form part of the product to which they are incorporated, The tax base will consist exclusively of the amount of non-recycled plastic, expressed in kilograms, incorporated into said products.

2 The material defined in article 2.u) of this law obtained from recovery operations referred to in article 2.bc) of this law will be considered recycled plastic.

3 For this article, the amount of recycled plastic contained in the products that are part of the objective scope of the tax must be certified using a accredited entity to issue certification under the UNE-EN 15343:2008 standard «Plastics. Recycled plastics. Traceability and conformity assessment of plastic recycling and recycled content” or the standards that replace them. In the case of chemically recycled plastic, said amount will be accredited using the certificate issued by the corresponding entity accredited or authorized for such purposes.

The certifying entities must be accredited by the National Accreditation Entity (ENAC) or by the national accreditation body of any other Member State of the European Union, designated following the provisions of Regulation (EC) No. 765/2008. of the European Parliament and of the Council of 9 July 2008 laying down the accreditation and market surveillance requirements relating to the marketing of products and repealing Regulation (EEC) No 339/ 93, or in the case of products manufactured outside the European Union, any other accreditor with whom ENAC has an international recognition agreement.

Note from Multisac (Basis on invoices): The impact of the tax on plastic will be part of the basis on invoices for the calculation of total VAT.

Multisac Notes (Additives): The additives added to the plastic are part of it and their weight is considered as part of the plastic itself for the calculation of the tax base.

Note from Multisac (Accreditation during 2023): During 2023, the amount of non-recycled plastic contained in products may be accredited through a responsible declaration signed by the manufacturer or imported. Afterward, it must be a certifying entity that certifies the % of non-recycled plastic in each product.

Note from Multisac (Accreditation from 2024): To accredit the % of non-recycled plastic in products from third countries, it must be done by any accredited entity with whom the National Accreditation Entity has an international recognition agreement. The certification must be issued under the UNE-EN 15343:2008 standard.

Article 78. Tax rate.

The tax rate will be 0.45 euros per kilogram.

Note from Multisac: In Multisac’s opinion this amount is very high, but this will achieve the objective of the new law and the associated tax more effectively.

Article 79. Full fee.

The full fee is the amount resulting from applying the tax rate established in the previous article to the tax base.

Multisac Note: Multisac invoices will clearly and transparently break down all the information necessary for proper tax management.

Article 80. Deductions.

1. In the self-assessment corresponding to each settlement period in which the following circumstances occur, and under the conditions that, where applicable, are established by regulation, the taxpayer who performs intra-community acquisitions of products that are part of the objective scope of the tax may reduce the amount of tax paid in respect of:

a) Products that have been sent by the taxpayer, or by a third party in his name or on his behalf, outside the territory of application of the tax.

b) Products that, before their first delivery or making available to the purchaser in the territory of application of the tax, have ceased to be suitable for use or have been destroyed.

c) The products that, after their delivery or making them available to the purchaser, have been returned for destruction or reincorporation into the manufacturing process, after reimbursement of the amount thereof to the purchaser.

The application of the deductions included in this section will be conditional on the existence of the listed facts being proven before the State Tax Administration Agency by any of the means of proof admissible by law, as well as the accreditation of the payment of the tax through the corresponding supporting document thereof.

2. Under the conditions that, where applicable, are established by regulation, the taxpayer who manufactures the products that are part of the objective scope of the tax and that are subject to return for destruction or reincorporation to the manufacturing process, in the self-assessment corresponding to the period in which said circumstances occur, may reduce, from the tax accrued in said period, the amount of tax paid with respect to said products that after the first delivery or making available to the acquirer have been subject to return, after reimbursement of the amount thereof to the purchaser.

The application of the deduction will be conditional on the existence of said facts being proven before the State Tax Administration Agency by any of the means of proof admissible by law, as well as the accreditation of the payment of the tax through the corresponding supporting document of the same.

3. When the amount of deductions proceeding by the two previous sections exceeds the amount of the contributions accrued in a settlement period, the excess may be offset in subsequent self-assessments, provided that four years have not elapsed from the date of settlement. end of the settlement period in which said excess occurred.

4. Taxpayers whose deduction amounts exceed the amount of the contributions accrued in the last settlement period of the calendar year will have the right to request the return of the existing balance in their favor in the self-assessment corresponding to said settlement period.

Note from Multisac: Multisac may request a deduction in its self-assessment using form 592 in the following cases…

    • Products that have been sent by Multisac (not by its clients) outside of Spain.
    • Products that “are no longer suitable for use or destroyed” as a result of extraordinary circumstances, without fulfilling the functions they were intended to perform until the end of their life cycle, for example, because the building where they are stored While waiting for its sale it catches fire.
    • Those returned by customers for destruction or reincorporation into the production process, after full payment of the corresponding invoice.

Article 81. Returns.

1. They will have the right to request a refund of the amount of tax paid under the conditions that, where applicable, are established by regulation:

a) Importers of products that, forming part of the objective scope of the tax, have been sent by them, or by a third party on their behalf or their behalf, outside the territory of application of the tax.

b) Importers of products that form part of the objective scope of the tax and which, before their first delivery or being made available to the purchaser in the territory where the tax applies, have ceased to be suitable for use or have been destroyed.

c) Importers of products that form part of the objective scope of the tax and which, after being delivered or made available to the purchaser, have been returned for destruction or reincorporation into the manufacturing process, after reimbursement of the amount thereof to the purchaser.

d) The purchasers of the products that are part of the objective scope of the tax who, not being taxpayers, prove the shipment of the same outside the territory of application of the tax.

e) The purchasers of the products that form part of the objective scope of the tax and that, not being taxpayers, prove that the destination of such products is that of packaging of medicines, medical devices, foodstuffs for special medical purposes, infant formula for hospital use or hazardous waste of medical originor the company is responsible for obtaining packaging for such uses or for allowing the closure, marketing, or presentation of packaging for medicines, medical devices, foodstuffs for special medical purposes, infant formula for hospital use, or hazardous waste of medical origin.

f) The purchasers of products that, being part of the objective scope of the tax, have been subject to the same because they have been conceived, designed, and marketed to be non-reusable, when they prove that, if applicable, after making any modification to the same, they can be reused.

g) The purchasers of:

1. Semi-finished plastic products, as referred to in Article 68.1.b), when they are not intended to be used to obtain the packaging that forms part of the objective scope of the tax.

Products containing plastics are intended to enable the closure, marketing, or presentation of non-reusable containers when they are not to be used for such purposes.

2. The effectiveness of the refunds included in the previous section will be conditional on the existence of the facts listed therein being proven before the State Tax Administration Agency by any of the means of proof admissible by law, as well as the accreditation of tax payment.

Notes from Multisac: If Multisac has already paid the tax and has possibly passed it on to the client, a refund may be requested using form A22 in the following cases…

    • Export (Multisac or Clients): The product has been sent outside of Spain. If the product is sent outside of Spain by Multisac, it is Multisac who can request the return. If the product is sent outside of Spain by a Multisac customer, Multisac must pay the tax, and pass it on to the customer and it is the customer who can request a refund.
    • Waste (Multisac): When waste or losses occur in the plastic materials used to manufacture the containers subject to the tax.
    • Disablement (Multisac): Products are damaged or destroyed.
    • Returns with destruction (Multisac)In the case of customer returns for destruction or reincorporation into the production process. Multisac shall pay the customer the full invoice including the tax charge.
    • Special Uses (Customers): The products are intended to contain medicines, medical devices, foodstuffs for special medical purposes, infant formula for hospital use or hazardous waste of medical origin.
    • Conversion to multi-purpose (Customers): After the customer makes any modification to the products, they can be reused.

Ask Multisac for the certificates or documents that must be attached to the request for refunds as effective proof of each of the above assumptions.

Article 82. General management standards.

1. In the cases of intra-Community manufacture or acquisition, taxpayers shall be obliged to self-assess and pay the amount of the tax debt.

The settlement period will coincide with the calendar quarter, except in the case of taxpayers whose settlement period for Value Added Tax is monthly, due to their volume of operations or other circumstances provided for in the Value Added Tax regulations, in which case the settlement period for this tax will also be monthly.

On imports, the tax shall be settled in the manner provided for the customs debt in accordance with the provisions of the customs regulations.

2. The person in charge of the Ministry of Finance shall establish the models, deadlines, and conditions for the filing of the self-assessments referred to in the previous number and, where appropriate, for the application for refunds of the tax..

3. The taxpayers that carry out the activities indicated in article 72.1 of this law, except those that are determined by Order of the person in charge of the Ministry of Finance, will be obliged to register, prior to the beginning of their activity, in the Territorial Registry of the Special Tax on non-reusable plastic containers.

The census of taxpayers subject to this tax, as well as the procedure for their registration in the Territorial Register, shall be regulated by the Order of the head of the Ministry of Finance.

4. Without prejudice to the accounting obligations established in other regulations, the manufacturers determined by Order of the head of the Ministry of Finance, shall keep accounts of the products that form part of the objective scope of the tax, and, where appropriate, of the raw materials necessary to obtain them. Compliance with the obligation to keep accounting records will be carried out using an accounting system in computer support, through the electronic headquarters of the State Agency of Tax Administration, with the electronic supply of the accounting entries following the procedure and within the deadlines determined by the person in charge of the Ministry of Finance.

5. Taxpayers who make intra-Community acquisitions of the products that form part of the objective scope of the tax, except for those that are determined by Order of the head of the Ministry of Finance, shall keep a stock record book, which must be submitted to the managing office in accordance with the procedure and within the deadlines determined by the head of the Ministry of Finance.

6. In the imports of products that are part of the objective scope of the tax, the quantity of non-recycled plastic imported, expressed in kilograms and if the exemption regulated in article 75.f) applies to it, shall be stated in the appropriate section of the customs import declaration.

7. Taxpayers not established in Spanish territory will be obliged to appoint an individual or legal entity to represent them before the Tax Administration about their obligations under this tax, and such appointment must be made before the first transaction constituting a taxable event for this tax.

The individual or legal entity representing taxpayers not established in Spanish territory shall be obliged to register, before the first transaction constituting a taxable event of this tax, in the Territorial Register of the excise tax on non-reusable plastic packaging.

8. Taxpayers and natural or legal persons representing taxpayers not established in Spanish territory who, in accordance with the provisions of the previous sections of this article, must register in the Territorial Register of the excise tax on non-reusable plastic packaging, must do so during the thirty calendar days following the entry into force of the Order regulating the aforementioned register.

9. On the occasion of the sales or deliveries of the products subject to the tax in the territorial scope of application of the same, the following obligations must be complied with:

a) In the first sale or delivery made after the manufacture of the products in the territorial scope of the tax, the manufacturers must pass on to the purchaser the amount of the tax installments accrued when making such sale or delivery. In the invoice they issue, they must state separately:

1. The amount of the accrued fees.

2.º The amount of non-recycled plastic contained in the products, expressed in kilograms.

3.º If any exemption case applies, specify the article under which the sale or delivery is exempt.

b) In other cases, upon request from the purchaser, those who carry out the sales or deliveries of the products subject to the tax must record in a certificate, or in the invoices issued on the occasion of said sales or deliveries:

1.º The amount of tax paid for said products or, if any exemption case applies, specifying the article under which said tax benefit was applied.

2.º The amount of non-recycled plastic contained in the products, expressed in kilograms.

The provisions of this letter will not apply when simplified invoices are issued with the content referred to in article 7.1 of the Regulation that regulates billing obligations, approved by Royal Decree 1619/2012, of November 30.

Multisac Notes: The law requires the payment of tax on the invoice or certificate issuance. Multisac will always pass on the amount of the tax to its clients. The invoice will detail transparently:

1.º The amount of output tax.
2.º The amount of non-recycled plastic contained in the products, expressed in kilograms.
3.º If any exemption applies, the item under which the sale or delivery is exempt.

Article 83. Infringements and penalties.

1. Without prejudice to the special provisions outlined in this article, tax infringements in this tax shall be classified and punished following the provisions of Law 58/2003, of December 17, 2003, General Tax Law, and other implementing regulations.

2. The following shall constitute tax violations:

a) Failure to register in the territorial registry of the excise tax on non-reusable plastic packaging.

b) The failure of taxpayers not established in such territory to appoint a representative.

c) The false or incorrect certification by the duly accredited entity of the amount of recycled plastic, expressed in kilograms, contained in the products that are part of the target scope of the tax.

d) Undue enjoyment by the purchasers of the products that form part of the objective scope of the tax of the exemptions outlined in Article 75. a) and g) because the products are not used for the purpose stated in said letters.

e) Incorrect inclusion in the invoice or certificate of the data referred to in Article 82.9.

3. The infringements contained in paragraph 2 of this article shall be serious and shall be sanctioned in accordance with the following rules:

a) Those established in letters a) and b) of the preceding paragraph, with a fixed pecuniary fine of 1,000 euros.

b) That established in the letter c) of the previous section, with a proportional monetary fine of 50 percent of the amount of the tax payments that could have been omitted, with a minimum amount of 1,000 euros.

The corresponding penalty as indicated in this letter b) will increase by 25 percent if there is repeated commission of tax violations. This circumstance will be appreciated when the offender, within the two years prior to the commission of the new offense, has been sanctioned by a final administrative resolution for the same conduct.

c) That established in the letter d) of the previous section, with a proportional monetary fine of 150 percent of the tax benefit unduly enjoyed, with a minimum amount of 1,000 euros.

d) That established in the letter e) with a fixed monetary fine of 75 euros for each invoice or certificate issued with the incorrect recording of the data referred to in article 82.9.

4. In the cases included in the previous section, the provisions of article 188 of Law 58/2003, of December 17, General Tax, will apply.

Multisac Notes: No further comments.