New tax for non-reusable plastics in Spain

Spain’s Law 7/2022 of 8 April 2022 on waste and contaminated soils (“LRSC”) introduced a new tax on non-reusable plastic packaging, which will be effective as of 01-01-2023.


The Plastic Packaging Tax is defined as a tax of an indirect nature imposed on the use, in the territory of application of the tax (“TAI”), of non-reusable packaging containing plastic.

This tax will apply from 1.1.2023 throughout Spain, without prejudice to the regional regimes of the Basque Country and Navarre.

The tax is levied on:

1) Manufacturing.

2) Imports.

3) Intra-community acquisition of the following products that are part of the objective scope of the tax:

  • Non-reusable packaging containing plastic,
  • semi-processed plastic products intended for the production of packaging (e.g., Preforms or sheets of thermoplastic).
  • Plastic-containing products intended to enable the closure, marketing, or presentation of non-reusable packaging.

The taxable amount: is the quantity of non-recycled plastic, expressed in kilograms, contained in the aforementioned products.

Tax rate: €0.45 per kg.



  • The manufacturing, importation or purchase of paints, inks, lacquers and adhesives designed to be incorporated into products falling within the scope of the tax.
  • The manufacturing of products intended for shipment outside the IAT is also not subject to the tax.
  • Reusable packaging that is conceived, designed, and marketed for multiple rotations or to be refilled and reused for the same purpose for which it was designed.



  • Small imports or intra-Community acquisitions of packaging, i.e., where the total weight of non-recycled plastic does not exceed 5 kilograms in one month.
  • Products designed to provide containment, protection, handling, distribution, and presentation of: Medicines, medical devices, foodstuffs for special medical purposes, infant formula for hospital use, plastic silage rolls for agricultural and livestock use.


In the case of imports, the payment of the tax shall take place as soon as the import duties have become chargeable. The importer must settle the tax in the manner provided for the customs debt as laid down in the customs regulations.

Likewise, when importing products subject to the tax, the customs declaration must state the quantity of non-recycled plastic imported, expressed in kilograms, and whether the aforementioned exemption of 5 kilograms applies.

If the destination is the Canary Islands, Ceuta, or Melilla, it is considered to be an import if the products subject to the tax come from another territory other than the Peninsula or the Balearic Islands and it leads or would have led, to a release for free circulation.



It is constituted by the quantity of non-recycled plastic, expressed in kilograms, contained in the products subject to the tax.

The amount of recycled plastic contained in the products must be certified by an entity duly accredited to issue the corresponding certification.

False or incorrect certification constitutes a serious tax infringement punishable by a proportional pecuniary fine of 50% of the amount not paid and a minimum of 1,000 euros (this percentage may be increased by 25% in the event of repeated commission).

On a transitional basis, during the 12 months following the application of the tax, on 1 January 2023, the amount of recycled plastic contained in the products subject to the tax may also be accredited by means of a declaration of responsibility signed by the manufacturer.



Cases of import refunds when the imported products:

  • Are shipped outside Spanish territory, by the importer or by a third party in his name or on his behalf.
  • Are destroyed or become unsuitable for use. If their destruction or unsuitability is prior to the first delivery or availability of the products in Spanish territory.
  • Are returned, after being delivered or made available in Spanish territory, prior to reimbursement of the tax to the person acquiring the goods in Spanish territory.



Before the start of their activity, they must register in the Territorial Register of the special tax on non-reusable plastic packaging and keep accounts and stock records. Failure to register is punishable by a fine of 1000 EUR

Those NOT established in Spanish territory must appoint a natural or legal person to represent them before the tax authorities and both must be registered in the indicated register.



General information – Tax Agency

Non-Reusable Plastic Order – Tax Agency Document