The EU tax on non-reusable plastic packaging is levied on the use in all Spanish territory of the products subject to the tax, including Ceuta/Melilla and the Canary Islands, in accordance with Law 7/2022 of April 8.
The stakeholders affected by the Act would be the following:
- At the manufacturing level, the manufacturer.
- When there is an importation, the taxpayer is the importer.
- In an intra-community acquisition, the taxpayer is the intra-community acquirer.
- The law also applies in cases of irregular introduction.
They will be responsible for the levy, which is calculated on the net kilograms of NON-recyclable plastic, at a price of €0.45 per kilogram.
Some examples of products affected by the tax on non-reusable plastic packaging would be empty non-reusable plastic packaging, goods destined to obtain non-reusable packaging; when there is a case of manufacture, importation or intra-community acquisition destined to the closing, commercialization or presentation of non-reusable packaging; or all those imported goods that present non-reusable plastic packaging.
This tax is managed by the AEAT through excise and environmental taxes, and as of yesterday, December 1, 2022, the option to register through the AEAT will be available.
It will affect all regimes of free circulation, i.e.: 07, 40, 42, 44, 49, 61 and 63; and in case of violations, Customs may impose fines of up to 150% of the undeclared value with a minimum of 1,000 euros.
Finally, it should be noted that recycled plastic containers are not included in this tax. Provided that the importer has a certificate of recycled plastic (IEPNR) consigned will be exempt from payment.