08.19.22

Introduction of the plastic tax

As seen earlier this year in April in the United Kingdom, and more recently in Italy this month, Spain is introducing a new plastic tax, effective from 1st January 2023. This is in line with the recurring trend across Europe to introduce fiscal measures with a distinctly ‘green’ agenda.

To this effect, the Spanish Congress has passed Law 7/2022 dated 8 April 2022. As in the United Kingdom and Italy, the underlying motivation behind this fiscal initiative is to encourage the reduction of non-reusable plastic, as well as promote the recycling of plastic waste.

Key elements of the tax include:

  • The tax applies to non-reusable plastic containers; products made of semi-finished plastic that will be used to create non-reusable packaging and plastic products that are used to close, trade, or display non-reusable containers
  • These components will generally become taxable when delivered to the customer
  • As in the United Kingdom, the tax is not set as a fixed percentage but is expected to be taxed at 0.45 Euros per kg.

Italy is also enacting similar legislation. Please refer to this month’s Italy compliance updates for further information.

Browse Spain updates

Documentation for IT billing systems
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Update on B2B mandatory e-invoicing
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VAT gas reduction
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Update on mandatory B2B e-invoicing
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Introduction of the plastic tax
  • Weitere geltende Steuern
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Delay for certified software usage
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Requirement for certified software
  • Informationen zu Mandaten
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Extension of reduction for VAT on electricity
  • Informationen zu Mehrwertsteuer-/G(S)ST-Sätzen
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B2B e-invoicing mandate developments
  • Informationen zu Mandaten
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Plastic Tax developments
  • Weitere geltende Steuern
Spanien
New invoicing regulations
  • Informationen zu Mandaten
Spanien
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Spain – Extension emergency zero-rate
  • Informationen zu Mehrwertsteuer-/G(S)ST-Sätzen
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