From 1st January 2023 in Spain there will be a special tax on non-reusable plastic packaging, whether it is presented empty or whether it is presented as containing, protecting, handling, distributing and presenting goods.
Non-reusable packaging containing plastic is included to the extent that it is designed to contain, protect, handle, distribute and present goods,
Packaging is not considered to be that which is necessary to contain, support or preserve it throughout its life cycle and is intended to be used, consumed or disposed of with it.
The applicable tax rate will be 0.45 euros per kilogram of non-recycled plastic contained in the products subject to the tax.
The accrual differs according to the following:
- In manufacturing, the manufacturer is the taxpayer and the accrual of the tax occurs with the first delivery or making available, in Spanish territory, of the manufactured products or with the total or partial collection of the price, if payments are made in advance of the delivery or making available of the manufactured products.
- In the case of importation, the importer is the taxpayer and the tax accrues when the import duties are accrued in accordance with customs legislation.
- In intra-Community acquisition, the taxpayer is the intra-Community acquirer and the accrual of the tax occurs on the 15th day of the month following that in which the transport or dispatch to the acquirer begins or at the time the invoice is issued, if this is earlier.
In the case of intra-Community manufacture or acquisition, the settlement period is monthly or quarterly, depending on the VAT settlement period, in accordance with the volume of operations or other circumstances provided for in the tax regulations.
In the case of imports of products subject to the tax, the tax will be settled by customs in accordance with the provisions for customs debt in the customs regulations.
In case your company may be affected by this new tax, please do not hesitate to contact us.