MAIN CHANGES
On Thursday 17 December the commission for the Green Transition of the Spanish House of Representatives finally voted in favour of the amendment to provide a one-year moratorium on taxation of non-reusable plastic packaging.
The proposed changes to the initial text approved by the plenary session of the House of Representatives on the 23 December were sent to the Senate for their approval.
- Postponement of the entry into force of the tax until January 2023.
- Exemption of the tax on chemical recycling.
- Incorporation of the purpose-oriented sense of the tax.
Below are the implications of these amendments, (in red).
To purposes of this tax, the following are exempt:
Agriculture
Plastic rolls for fodder or grain silage
Health products
Packaging for medications and health products
Exports
Products to be exported
Reusable products
Products conceived, designed and marketed to be refilled or reused
Certified mechanical and chemical recycling
Amount of certified mechanical and chemical recycled plastic contained in a product
How is the tax calculated?
The basis for the tax calculation is the amount of NON-recycled plastic contained in the item and the tax rate is 0.45 €/kg.
An example of this calculation is:
This tax would be part of the tax basis for VAT.
Frequently asked questions
- How to obtain exemption for medication and health product packaging?
The packaging purchaser must send a statement regarding the use of the packaging to the supplier, prior to the purchase. - A Spanish purchaser buys packaging manufactured in Spain, which are later sent abroad. Will they have to pay the tax?
Yes, they pay the tax to the manufacturer, and when they prove that they were sent abroad, they may request reimbursement from the tax agency. - A foreign purchaser buys packaging manufactured in Spain, and they are later delivered in the purchaser’s country. Will they have to pay the tax?
No, because the container is sent abroad directly by the manufacturer. - A Spanish purchaser buys packaging (full or empty) from a foreign supplier. Will they have to pay the tax?
Yes, when they import, they will have to pay at customs, or in the case of intra-community purchase, by paying directly. - When is a packaging considered reusable?
When it was conceived, designed and marketed for multiple circuits, or to be refilled or reused for the same purpose as that for which it was conceived or designed. - What type of recycling is exempt?
Mechanical recycling and both post-industrial and post-consumer, as well as chemical recycling. - What requirements does the recycling need to meet to be exempt?
It must be certified by an accredited organisation. - Is chemical recycling exempt?
Yes, chemical recycling also allows for food-grade certification. - Are biobased or biodegradable materials exempt?
No. - Will the tax be specified on the invoice?
Yes, both the amount and the basis for its calculation.
We hope that this information is useful.
For further information, please contact us.
