{"id":1900,"date":"2023-02-21T15:43:02","date_gmt":"2023-02-21T13:43:02","guid":{"rendered":"https:\/\/scrapad.com\/?p=1900"},"modified":"2024-09-02T10:02:17","modified_gmt":"2024-09-02T08:02:17","slug":"tax-non-reusable-plastic-packaging","status":"publish","type":"post","link":"https:\/\/scrapad.com\/en\/blog\/tax-non-reusable-plastic-packaging","title":{"rendered":"New tax on non-reusable plastic packaging"},"content":{"rendered":" \n    <div class=\"c-post--header\" style=\"background-image: url(https:\/\/scrapad.com\/wp-content\/uploads\/2023\/09\/impuesto-plasticos-no-reutilizables-1-scaled.jpg);\">\n        <a href=\"\" class=\"c-back-action\">\n            Go back        <\/a>\n        <h1>New tax on non-reusable plastic packaging<\/h1>\n\t\t<p class=\"c-post--author\">\n\t\t\tAuthor:\t\t\t<a href=\"https:\/\/scrapad.com\/en\/author\/scrapad-admin\/\">ScrapAd<\/a>\n\t\t<\/p>\n        <div class=\"c-post--meta\">\n            <p>21\/02\/2023<\/p>\n            <div class=\"c-post--actions\">\n                <a onclick=\"window.print()\" class=\"c-article__action\">\n                    <i class=\"large material-icons icon\">print<\/i>\n                <\/a>\n                <a data-clipboard-text=\"\" class=\"c-article__action\">\n                    <i class=\"large material-icons icon\">content_copy<\/i>\n                <\/a>\n                <span class=\"c-article__action share__trigger\">\n\t\t\t\t\t<i class=\"large material-icons icon\">share<\/i>\n\t\t\t\t\t<ul class=\"share__displays\">\n\t\t\t\t\t\t<li>\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.facebook.com\/sharer\/sharer.php?u=\" target=\"_blank\" rel=\"noopener\">\n\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/scrapad.com\/wp-content\/plugins\/scrapad-blocks\/assets\/icons\/share\/facebook.svg\" alt=\"\">\n\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<li>\n\t\t\t\t\t\t\t<a href=\"https:\/\/twitter.com\/share?text=&amp;url=\" target=\"_blank\" rel=\"noopener\">\n                                <img decoding=\"async\" src=\"https:\/\/scrapad.com\/wp-content\/plugins\/scrapad-blocks\/assets\/icons\/share\/twitter.svg\" alt=\"\">\n\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<li>\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.linkedin.com\/shareArticle?mini=true&amp;url=&amp;title=&amp;summary=&amp;source=\" target=\"_blank\" rel=\"noopener\">\n                                <img decoding=\"async\" src=\"https:\/\/scrapad.com\/wp-content\/plugins\/scrapad-blocks\/assets\/icons\/share\/linkedin.svg\" alt=\"\">\n\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<li>\n\t\t\t\t\t\t\t<a\n\t\t\t\t\t\t\t\thref=\"mailto:info@scrapad.com?&amp;cc=&amp;bcc=&amp;subject=&amp;body=\"\n\t\t\t\t\t\t\t\ttarget=\"_blank\"\n\t\t\t\t\t\t\t>\n                                <img decoding=\"async\" src=\"https:\/\/scrapad.com\/wp-content\/plugins\/scrapad-blocks\/assets\/icons\/share\/email.svg\" alt=\"\">\n\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t<\/ul>\n\t\t\t    <\/span>\n            <\/div>\n        <\/div>\n    <\/div>\n    \n\n \n    <section class=\"c-container \" style=\" background-color: #FBFBFB; background-size: cover; --xsPadding: 40px 25px 40px 25px; --smPadding: 40px 25px 40px 25px; --mdPadding: 80px 100px 80px 100px; --lgPadding: 80px 100px 80px 100px; --xlPadding: 80px 100px 80px 100px; --xxlPadding: 80px 200px 80px 200px;  \">\n        \n<div class=\"wp-block-scrapad-blocks-container c-post\">\n<div class=\"c-article__desc wp-block-scrapad-blocks-article-desc\">\n<p><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2022-5809\" target=\"_blank\" rel=\"noreferrer noopener\">Law 7\/2022 on waste and contaminated soils for a circular economy<\/a>, incorporates in its Title VII on fiscal measures to incentivise the circular economy, in Chapter I, a&nbsp;<strong>special tax on non-reusable plastic packaging<\/strong>. This tax entered into force on 1 January 2023, and is intended to encourage the recycling of plastic waste.<\/p>\n\n\n\n<p>This economic instrument has been introduced as a fiscal measure to incentivise the circular economy, alongside the tax on landfilling, incineration and co-incineration of waste. The tax in question&nbsp;<strong>seeks to tax non-reusable plastic packaging<\/strong>, for which we will have to analyse each of its parts.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What is meant by packaging<\/h2>\n\n\n\n<p>The tax on non-reusable packaging is an indirect tax on the use in Spanish territory of packaging containing plastic that is not reusable. The tax is understood to packaging the following options:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>All&nbsp;<strong>articles designed to contain, protect, handle, distribute and present goods<\/strong>.<\/li>\n\n\n\n<li><strong>Semi-finished plastic products intended to obtain the packaging<\/strong>&nbsp;mentioned in the previous point, such as thermoplastic sheets or plates.<\/li>\n\n\n\n<li><strong>Products containing plastics intended to enable the closure, marketing or presentation of non-reusable packaging<\/strong>.<\/li>\n<\/ul>\n\n\n\n<p><strong>Excluded<\/strong>&nbsp;from this definition is&nbsp;<strong>packaging that forms an integral part of and is necessary to contain, support or preserve the product<\/strong>. A clear example would be the plastic protector of the alarms that accompanies it throughout its lifetime.<\/p>\n\n\n\n<p>In addition,&nbsp;<strong>plastic shall be understood<\/strong>&nbsp;to mean&nbsp;<strong>products composed of a polymer<\/strong>&nbsp;to which additives may have been added,&nbsp;<strong>except for natural<\/strong>, non-genetically modified polymers.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What is meant by non-reusable<\/h2>\n\n\n\n<p>Finally, non-reusable means all&nbsp;<strong>packaging that is not designed to have multiple circuits and rotations in its life cycle<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">To whom the tax will be levied<\/h2>\n\n\n\n<p>Once the target scope of the tax has been visualised, it is necessary to&nbsp;<strong>determine the taxable event<\/strong>, i.e.&nbsp;<strong>who is to be taxed with this tax<\/strong>. There are three groups that will be taxed:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Manufacturers<\/h3>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Accrual with the sale of the product<\/strong>&nbsp;within Spanish territory.<\/li>\n\n\n\n<li><strong>Taxpayer<\/strong>: the manufacturer.<\/li>\n\n\n\n<li><strong>Type of declaration<\/strong>: it is usually similar to the VAT process, it is presented on a monthly or quarterly basis.<\/li>\n<\/ol>\n\n\n\n<h3 class=\"wp-block-heading\">Intra-Community acquisition<\/h3>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Accrued when the product enters<\/strong>&nbsp;Spanish territory.<\/li>\n\n\n\n<li><strong>Taxpayer<\/strong>: those who carry out ITAs.&nbsp;<\/li>\n\n\n\n<li><strong>Type of declaration<\/strong>: similar to the VAT process.<\/li>\n\n\n\n<li><strong>Exemption<\/strong>: when the product comes from an intra-Community country and is taken out of Spain for re-dispatch to a third country. It may happen that when the tax has to be paid, the goods have already left for a third country, so they are exempt from compliance.<\/li>\n<\/ol>\n\n\n\n<h3 class=\"wp-block-heading\">Import<\/h3>\n\n\n\n<ol class=\"wp-block-list\" start=\"1\">\n<li><strong>Accrual<\/strong>: with the <a href=\"https:\/\/scrapad.com\/en\/blog\/sad-document-everything-you-need-to-know\/\" target=\"_blank\" data-type=\"link\" data-id=\"https:\/\/scrapad.com\/en\/blog\/sad-document-everything-you-need-to-know\/\" rel=\"noreferrer noopener\">SAD document<\/a>.<\/li>\n\n\n\n<li><strong>Taxpayer<\/strong>: the importer from a third country.<\/li>\n\n\n\n<li><strong>Type of declaration<\/strong>: paid at customs upon entry, once the goods have been released.<\/li>\n\n\n\n<li><strong>Cases of exception<\/strong>:\n<ol class=\"wp-block-list\">\n<li><strong>Customs warehouse<\/strong>: the goods come from a third country, arrive in Spain and are left in a warehouse for subsequent shipment to an EU country. It is not accrued.<\/li>\n\n\n\n<li><strong>Purchase from a third country<\/strong>: it enters Spain and is dispatched, at which point the tax has accrued. If it is subsequently re-shipped to an EU country, a refund will be requested.<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n\n\n\n<p>From ScrapAd, a marketplace for\u00a0<a href=\"https:\/\/scrapad.com\/en\/\" target=\"_blank\" rel=\"noreferrer noopener\">scrap metal trading<\/a>, we hope we have clarified all the information you need to understand the\u00a0<strong>new tax on non-reusable plastic packaging in Spain<\/strong>. You may also be interested in the article where we talk about the requirements for\u00a0<a href=\"https:\/\/scrapad.com\/en\/blog\/requirements-for-importing-into-spain\/\" target=\"_blank\" rel=\"noreferrer noopener\">importing into Spain<\/a>.<\/p>\n<\/div>\n<\/div>\n\t<\/section>\n    \n\n    <div class=\"c-container c-post--related\" style=\"background-color: #F7F5F2; --xsPadding: 40px 25px 40px 25px; --smPadding: 40px 25px 40px 25px; --mdPadding: 40px 25px 40px 25px; --lgPadding: 72px 100px 72px 100px; --xlPadding: 72px 100px 72px 100px; --xxlPadding: 72px 100px 72px 100px;\">\n        <div class=\"container\">\n            <h3 class=\"c-article__side__heading\">Other posts that may interest you\u2026<\/h3>\n        <\/div>\n        <div class=\"scrapad-blocks-related glide\" data-autoplay=\"4000\" data-views-desktop=\"3\" data-views-tablet=\"2\" data-views-mobile=\"1\" data-mode=\"slider\">  \n            <div class=\"container glide__track\" data-glide-el=\"track\">\n                <div class=\"row slider-mobile glide__slides\">\n                                                                         \n                            <div class=\"col-12 col-lg-6 glide__slide\">\n                                    <div class=\"c-blog__item\">\n        <a href=\"https:\/\/scrapad.com\/en\/blog\/war-in-the-middle-east-a-shock-that-shakes-global-trade\/\" class=\"c-blog__item--inner\">\n            <div class=\"c-blog__item__header\">\n                <div\n                    class=\"c-blog__item__image\"\n                    style=\"background-image: url(https:\/\/scrapad.com\/wp-content\/uploads\/2026\/03\/Imagen-Blog-Barco.jpg;\"\n                ><\/div>\n                <\/div>\n                <div class=\"c-blog__item_body\">\n                    <h4 class=\"c-blog__item__title\">War in the Middle East: a shock that shakes global trade<\/h4>\n                    <div class=\"c-blog__item__meta\">\n                        <span class=\"c-blog__item__date\">06\/03\/2026<\/span>\n                    <\/div>\n                <div class=\"c-blog__item__desc\">\n                    <p>The military conflict between the United States, Israel, and Iran, which escalated at the end of February 2026 with bombings and counterattacks, has triggered a geopolitical crisis with global economic consequences. 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<\/div>\n            <\/div>\n        <\/div> \n    <\/div>\n    ","protected":false},"excerpt":{"rendered":"<p>Law 7\/2022 on waste and contaminated soils for a circular economy, incorporates in its Title VII on fiscal measures to incentivise the circular economy, in Chapter I, a\u00a0special tax on non-reusable plastic packaging.<\/p>\n","protected":false},"author":2,"featured_media":1902,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[38],"tags":[],"class_list":["post-1900","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislation"],"acf":{"post_country":{"simple_value_formated":"<ul><li><a class=\"post-link\" href=\"https:\/\/scrapad.com\/en\/paises\/spain\/\" 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