Spain New indirect tax on non-reusable plastic packaging starting 1 January 2023

The Spanish Congress has passed Law 7/2022 of 8 April 2022, which covers tax law on non-reusable plastic packaging and will enter into force on January 1, 2023. The Law intends to encourage the reduction of non-reusable plastic packaging waste as well as the recycling of plastic waste. It also aims to establish the concepts of the circular economy by basic waste regulation, as well as to contribute to climate change mitigation and marine environmental protection.  




  • Non-reusable plastic containers  
  • Products made of semi-finished plastic that will be used to create non-reusable packaging  
  • Products made of plastic that are meant to be used to close, trade, or display non-reusable containers 


Taxable Event 


  • Production – when the first delivery is made to the purchaser. In the event of advance payments, the tax is due when the entire or a portion of the purchase price is actually collected. 
  • Importation – when import duties are accrued. The plastic tax is required when the import is processed at customs, at the same time that the customs duties are due. 
  • Intra-Community acquisition – when transport of the goods begins on the 15th day of the month after transport, or when the invoice is issued – whichever comes first. 


Tax Rate  


The new tax has a broad scope, with a tax rate of EUR 0.45 per kg of non-recycled plastic packaging. It is expected to generate around EUR 724 million in revenue for the country annually.  


Taxable Person 


In principle, sole proprietors and businesses that are manufacturers, intra-Community acquirers, or importers of plastic-taxable items. Foreign taxpayers subject to the Spanish plastic tax are required to designate a Spanish representative before engaging in their first taxable activity.  


By no later than January 30, 2023, taxpayers subject to the Spanish plastic tax must register in the special register for plastic tax.