{"id":5220,"date":"2022-12-02T13:03:16","date_gmt":"2022-12-02T12:03:16","guid":{"rendered":"https:\/\/dev.xtlogistic.com\/impuesto-envases-plastico-no-reutilizables-diciembre-23\/"},"modified":"2022-12-02T13:09:39","modified_gmt":"2022-12-02T12:09:39","slug":"tax-on-non-reusable-plastic-packagin","status":"publish","type":"post","link":"https:\/\/dev.xtlogistic.com\/en\/tax-on-non-reusable-plastic-packagin\/","title":{"rendered":"Tax on non-reusable plastic packaging in Spanish logistics"},"content":{"rendered":"<p>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.<\/p>\n<p>The stakeholders affected by the Act would be the following:<\/p>\n<ul>\n<li>At the manufacturing level, the manufacturer.<\/li>\n<li>When there is an importation, the taxpayer is the importer.<\/li>\n<li>In an intra-community acquisition, the taxpayer is the intra-community acquirer.<\/li>\n<li>The law also applies in cases of irregular introduction.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-5211 alignleft\" src=\"https:\/\/dev.xtlogistic.com\/wp-content\/uploads\/2022\/12\/xgl_recycle-700x525.jpg\" alt=\"\" width=\"364\" height=\"273\" srcset=\"https:\/\/dev.xtlogistic.com\/wp-content\/uploads\/2022\/12\/xgl_recycle-700x525.jpg 700w, https:\/\/dev.xtlogistic.com\/wp-content\/uploads\/2022\/12\/xgl_recycle-1024x768.jpg 1024w, https:\/\/dev.xtlogistic.com\/wp-content\/uploads\/2022\/12\/xgl_recycle-500x375.jpg 500w, https:\/\/dev.xtlogistic.com\/wp-content\/uploads\/2022\/12\/xgl_recycle-768x576.jpg 768w, https:\/\/dev.xtlogistic.com\/wp-content\/uploads\/2022\/12\/xgl_recycle-1536x1152.jpg 1536w, https:\/\/dev.xtlogistic.com\/wp-content\/uploads\/2022\/12\/xgl_recycle-2048x1536.jpg 2048w\" sizes=\"auto, (max-width: 364px) 100vw, 364px\" \/>They will be responsible for the levy, which is calculated on the net kilograms of <strong>NON-recyclable plastic<\/strong>, at a price of <strong>\u20ac0.45 per kilogram<\/strong>.<\/p>\n<p>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.<\/p>\n<p><strong>This tax is managed by the AEAT<\/strong> through excise and environmental taxes, and as of yesterday, December 1, 2022, the option to register through the AEAT will be available.<\/p>\n<p>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 <strong>150% of the undeclared value with a minimum of 1,000 euros<\/strong>.<\/p>\n<p>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.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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 [&hellip;]<\/p>\n","protected":false},"author":11,"featured_media":5218,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[45,14],"tags":[193,198,199,181,182],"class_list":["post-5220","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-xgl-spain-en","category-xgl-news","tag-aeat-en","tag-transport-laws","tag-transport-tax","tag-xgl-en","tag-xgl-spain-en","odd"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v27.3) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Tax on non-reusable plastic packaging in Spanish logistics | XGL Logistics<\/title>\n<meta name=\"description\" content=\"How does the EU tax on non-reusable plastic packaging affect logistics players?\" \/>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, 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