Excise duty on non-reusable plastic packaging
Find out about the new environmental tax on non-reusable plastic packaging from 1 January 2023.
Highlights
Digital Assistance (ADI) Non-Reusable Plastic Packaging Excise Duty
If you need information or have any doubts about procedures related to the new tax in force since 1 January, here you have at your disposal an informer where you can select the different options that will be shown to you in order to obtain an answer to your questions.If you prefer to talk to us, you can use the direct telephone call service, as well as the telephone appointment service through the following ADI link.
Information
General information
Get information on basic elements of the tax
Taxable base, tax rate and tax liability
Find out what the taxable base is, the tax rates and how the tax liability is calculated.
Tax benefits
Find out about the tax benefits provided for in the plastic tax regulations.
Settlement and payment of the tax.Registration, accounting obligations.Repercussion.Appointment of representative.
Find out about the main tax obligations relating to this tax
Customs formalities
If you are importing goods subject to this tax, check here
Technical documentation
- Ley 7/2022, de 8 de abril,
de residuos y suelos contaminados para una economía circular.
- Orden HFP/1314/2022, de 28 de diciembre,
por la que se aprueban el modelo 592 "Impuesto especial sobre los envases de plástico no reutilizables. Autoliquidación" y el modelo A22 "Impuesto especial sobre los envases de plástico no reutilizables. Solicitud de devolución", se determinan la forma y procedimiento para su presentación, y se regulan la inscripción en el Registro territorial, la llevanza de la contabilidad y la presentación del libro registro de existencias.