{"id":24441,"date":"2023-02-02T16:56:51","date_gmt":"2023-02-02T15:56:51","guid":{"rendered":"https:\/\/www.multisac.es\/plastic-tax-complete-law-and-its-articles\/"},"modified":"2025-07-25T09:28:48","modified_gmt":"2025-07-25T07:28:48","slug":"plastic-tax-complete-law-and-its-articles","status":"publish","type":"page","link":"https:\/\/www.multisac.es\/en\/plastic-tax-complete-law-and-its-articles\/","title":{"rendered":"Plastic Tax: Complete Law and its Articles"},"content":{"rendered":"<p><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"background-color: rgba(255,255,255,0);background-position: center center;background-repeat: no-repeat;border-width: 0px 0px 0px 0px;border-color:#eae9e9;border-style:solid;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start\" style=\"max-width:1216.8px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\" style=\"background-position:left top;background-repeat:no-repeat;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;padding: 0px 0px 0px 0px;\"><div class=\"fusion-text fusion-text-1\"><h2 style=\"text-align: center;\">Since January 2023, non-recyclable and non-reusable plastic packaging<\/p>\n<p> has been subject to an environmental excise tax of 0.45 \u20ac\/kg.<\/h2>\n<p style=\"text-align: center;\">The basics of the tax:<strong> <a title=\"Plastic Tax: The basics\" href=\"https:\/\/www.multisac.es\/en\/plastic-tax-the-basics\/\">Click here to view.<\/a><\/strong>.<\/p>\n<\/div><\/div><style type=\"text\/css\">.fusion-body .fusion-builder-column-0{width:100% !important;margin-top : 0px;margin-bottom : 20px;}.fusion-builder-column-0 > .fusion-column-wrapper {padding-top : 0px !important;padding-right : 0px !important;margin-right : 1.92%;padding-bottom : 0px !important;padding-left : 0px !important;margin-left : 1.92%;}@media only screen and (max-width:1024px) {.fusion-body .fusion-builder-column-0{width:100% !important;order : 0;}.fusion-builder-column-0 > .fusion-column-wrapper {margin-right : 1.92%;margin-left : 1.92%;}}@media only screen and (max-width:640px) {.fusion-body .fusion-builder-column-0{width:100% !important;order : 0;}.fusion-builder-column-0 > .fusion-column-wrapper {margin-right : 1.92%;margin-left : 1.92%;}}<\/style><\/div><\/div><style type=\"text\/css\">.fusion-body .fusion-flex-container.fusion-builder-row-1{ padding-top : 0px;margin-top : 0px;padding-right : 0px;padding-bottom : 0px;margin-bottom : 0px;padding-left : 0px;}<\/style><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-2 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"background-color: rgba(255,255,255,0);background-position: center center;background-repeat: no-repeat;border-width: 0px 0px 0px 0px;border-color:#eae9e9;border-style:solid;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start\" style=\"max-width:1216.8px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_1_1 1_1 fusion-flex-column\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\" style=\"background-position:left top;background-repeat:no-repeat;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;padding: 0px 0px 0px 0px;\"><div class=\"fusion-text fusion-text-2\"><ul>\n<li>Law 7\/2022, of April 8, on waste and contaminated soils for a circular economy:<br \/>\n<strong><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2022-5809\" target=\"_blank\" rel=\"noopener\">https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2022-5809<\/a><\/strong><\/li>\n<li>Order HFP\/1314\/2022, of December 28th, approving form 592 \u00abExcise tax on non-reusable plastic containers. Self-declaration\u00bb and form A22 \u00abExcise tax on non-reusable plastic containers. Request for refund\u00bb, 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: <strong><a href=\"https:\/\/www.boe.es\/buscar\/doc.php?id=BOE-A-2022-23749\" target=\"_blank\" rel=\"noopener\">https:\/\/www.boe.es\/buscar\/doc.php?id=BOE-A-2022-23749<\/a><\/strong><\/li>\n<li>Agencia tributaria &#8211; Excise tax on non-reusable plastic packaging:<br \/>\n<strong><a href=\"https:\/\/sede.agenciatributaria.gob.es\/static_files\/Sede\/Tema\/II_especiales\/envases_plasticos\/Ayuda\/PREGUNTAS_RESPUESTASdic22.pdf\" target=\"_blank\" rel=\"noopener\">https:\/\/sede.agenciatributaria.gob.es\/Sede\/impuestos-especiales-medioambientales\/impuesto-especial-sobre-envases-plastico-reutilizables.html<\/a><\/strong><\/li>\n<li>Ministerio de Hacienda y Funci\u00f3n P\u00fablica &#8211; Questions and Answers:<br \/>\n<strong><a href=\"https:\/\/sede.agenciatributaria.gob.es\/static_files\/Sede\/Tema\/II_especiales\/envases_plasticos\/Ayuda\/PREGUNTAS_RESPUESTASdic22.pdf\" target=\"_blank\" rel=\"noopener\">https:\/\/sede.agenciatributaria.gob.es\/static_files\/Sede\/Tema\/II_especiales\/envases_plasticos\/preguntas_frecuentes\/PREGUNTAS_RESPUESTAS.pdf<\/a><\/strong><\/li>\n<li>Ernest &amp; Young &#8211; The new excise tax on non-reusable plastic packaging:<br \/>\n<strong><a href=\"https:\/\/www.ey.com\/es_es\/the-cfo-agenda\/el-nuevo-impuesto-especial-sobre-envases-de-plastico-no-reutilizables\" target=\"_blank\" rel=\"noopener\">https:\/\/www.ey.com\/es_es\/the-cfo-agenda\/el-nuevo-impuesto-especial-sobre-envases-de-plastico-no-reutilizables<\/a><\/strong><\/li>\n<li>Cuatrecasas &#8211; The new tax on non-reusable plastic packaging:<br \/>\n<strong><a href=\"https:\/\/www.cuatrecasas.com\/es\/spain\/conocimiento\" target=\"_blank\" rel=\"noopener\">https:\/\/www.cuatrecasas.com\/es\/spain\/articulo\/el-nuevo-impuesto-sobre-los-envases-plasticos-no-reutilizables<\/a><\/strong><\/li>\n<li>Uria &#8211; New Waste Taxation:<br \/>\n<strong><a href=\"https:\/\/www.uria.com\/documentos\/circulares\/1521\/documento\/12766\/Nueva_Tributacion_de_Residuos.pdf\" target=\"_blank\" rel=\"noopener\">https:\/\/www.uria.com\/documentos\/circulares\/1521\/documento\/12766\/Nueva_Tributacion_de_Residuos.pdf<\/a><\/strong><\/li>\n<li>Sisquella Grup &#8211; How does the new Excise Tax on Non-Reusable Plastic Packaging affect companies as of January 1, 2023?<br \/>\n<strong><a href=\"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\/\" target=\"_blank\" rel=\"noopener\">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\/<\/a><\/strong><\/li>\n<\/ul>\n<\/div><\/div><style type=\"text\/css\">.fusion-body .fusion-builder-column-1{width:100% !important;margin-top : 0px;margin-bottom : 20px;}.fusion-builder-column-1 > .fusion-column-wrapper {padding-top : 0px !important;padding-right : 0px !important;margin-right : 1.92%;padding-bottom : 0px !important;padding-left : 0px !important;margin-left : 1.92%;}@media only screen and (max-width:1024px) {.fusion-body .fusion-builder-column-1{width:100% !important;order : 0;}.fusion-builder-column-1 > .fusion-column-wrapper {margin-right : 1.92%;margin-left : 1.92%;}}@media only screen and (max-width:640px) {.fusion-body .fusion-builder-column-1{width:100% !important;order : 0;}.fusion-builder-column-1 > .fusion-column-wrapper {margin-right : 1.92%;margin-left : 1.92%;}}<\/style><\/div><\/div><style type=\"text\/css\">.fusion-body .fusion-flex-container.fusion-builder-row-2{ padding-top : 0px;margin-top : 0px;padding-right : 0px;padding-bottom : 0px;margin-bottom : 0px;padding-left : 0px;}<\/style><\/div><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":23456,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"100-width.php","meta":{"_acf_changed":false,"footnotes":"","_members_access_role":[],"_members_access_error":""},"class_list":["post-24441","page","type-page","status-publish","has-post-thumbnail","hentry"],"acf":[],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.3 - aioseo.com -->\n\t<meta name=\"description\" content=\"How does the new tax on non-reusable plastic packaging affect Bags, Big Bags, and PP Bags? 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