Selling products to Spain and using plastic packaging? Then you may be subject to the Spanish plastic packaging tax. This environmental levy has been in place since 2023, but enforcement is becoming increasingly strict. Time to get properly informed.
What is the plastic packaging tax in Spain?
The Spanish plastic packaging tax was introduced through Ley 7/2022 and has been in effect since 1 January 2023. It is an environmental levy on non-reusable plastic packaging, designed to reduce the use of single-use plastic and encourage recycling.
Please note: the plastic packaging tax is a separate obligation and does not fall under EPR legislation. They are two distinct regulations that can apply simultaneously.
The plastic packaging tax is enforced by the Agencia Tributaria, the Spanish tax authority. And enforcement is increasing. While supervision was limited in recent years, our network signals that Spain is now taking a more active approach.
Who is subject to this tax?
The tax does not only apply to Spanish producers. Companies based outside Spain may also be liable. As an e-commerce entrepreneur, you are liable if you:
- Bring goods into Spain (through stock transfers)
- and those goods contain non-reusable plastic packaging
- and you act as the importer in Spain
Intra-Community transactions from the Netherlands or another EU country to Spain are therefore an important indicator. Think of stock you send to a Spanish Amazon fulfilment centre, or direct sales where you act as the importer.
What exactly is taxed?
The tax applies to non-reusable plastic packaging. This includes:
- Product packaging (boxes, wrapping, foil)
- Filling material and shipping packaging
- Closure materials such as lids and caps
Recycled plastic is not subject to the tax. Only the non-recycled portion counts towards the calculation.
How much is the tax?
The rate is €0.45 per kilogram of non-recycled plastic. A threshold of 5 kilograms per month applies: importers and intra-Community purchasers who remain below this limit are exempt.
What are the administrative obligations?
If your business falls under the Spanish plastic packaging tax, there are two specific obligations:
- Registration with the Agencia Tributaria
- Periodic returns via form Modelo 592
- Maintaining a so-called Libro de Registro: a register in which you track the amount of imported plastic
Companies not established in Spain are required to appoint a tax representative in Spain. This representative handles the registration and filings on your behalf.
What if you do nothing?
Failure to comply with the Spanish plastic packaging tax can lead to fines and back taxes. Now that the Agencia Tributaria is enforcing more actively, the risk of an audit is more real than before. Prevention is better than cure, especially if you have been active in the Spanish market for some time without meeting these obligations.
Does your company fall under this?
Not every e-commerce entrepreneur selling to Spain is automatically liable for tax. It depends on your role in the chain, the type of packaging you use, and the amount of plastic you import per month.
Are you unsure whether your situation falls under the Spanish plastic packaging tax? Please feel free to contact us.
