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Spain – Plastic tax

By July 20, 2023No Comments

The Spanish tax authorities published a binding decision confirming that the Spanish plastic tax amount is included in the taxable base of the intra-Community acquisitions’ transactions. This confirmation is included in the Binding decision n.º V1534-23, dated 5 June 2023.

Spanish plastic tax introduction

Spain introduced the plastic tax on non-reusable plastic packaging, following the global trend of green taxes. It is effective since January 2023.

In accordance with EU requirements, Spain has implemented the plastic tax – as part of Law 7/2022, dated 8th April with a broader scope, which aims to tax the following “non-reusable” plastics: 

  • Non-reusable plastic containers.

  • Semi-finished plastic products intended for the production of non-reusable plastic packaging.

  • Plastic products intended to allow the closure, trading or presentation of the non-reusable containers.

Some products are exempt or zero rated. This is the case, for example, of the plastic packaging for pharmaceutical products, and other types of goods that are related to health care and hospital use; when the plastic packaging is sent outside the Spanish territory; when the product introduced in the country will be destroyed or is inadequate for its use, or in case of low volume intra-community acquisitions and imports – when the non-reusable plastic packaging weight does not exceed 5kg per month. However, there are formal obligations that still remain in case of exempt or zero-rated transactions.

Also, a deduction and refund systems are put into place to avoid double taxation and ensure the application of the exemptions described in the Law.

Spanish tax authorities have published a Frequently Asked Questions article about this new tax.

The above information was kindly provided by Marosa (Spain). For more information feel free to contact Pedro Pestana at: [email protected].