Excise tax on non-reusable plastic packaging
Learn about the new environmental tax on non-reusable plastic packaging
Highlights
Digital Assistance (ADI) Special Tax on Non-Reusable Plastic Packaging
If you need information or have questions about procedures related to this new tax, here is an informant where you can select the different options that will be shown to you to obtain an answer to your questions. If you prefer to speak 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
Learn about tax basics
Taxable base, tax rate and tax quota
Find out what the taxable base is, the tax rates and how the tax liability is calculated.
Tax benefits
Learn about the tax benefits provided for in the regulations on the Plastic Tax
Inscription. Deadlines and application for registration. Appointment and registration of representative of non-established taxpayer.
Find out about the registration obligations in relation to this tax.
Liquidation and payment of the Tax. Repercussion
Find out about the main tax obligations relating to this tax
Manufacturer's Inventory Accounting: obligations
Find out about the main accounting obligations you have as a manufacturer in relation to this tax.
Contents of inventory accounting entries
Find out about the content of the fields corresponding to the accounting entries that you must provide.
Inventory record book for intra-Community purchasers. Obligations.
Find out about the main obligations you have as an intra-community purchaser in relation to the inventory register.
Contents of the entries in the inventory ledger
We inform you of everything you need to know about the Contents of the entries in the inventory register.
Frequently asked questions regarding accounting/stock bookkeeping
Learn the answers to questions related to accounting/stock ledger
Customs formalities
If you are going to import goods subject to this tax, consult here
Technical documentation
- Certification entities accredited by the National Accreditation Entity (ENAC) (113 KB - pdf )
- Frequently asked questions related to the Tax on non-reusable plastic packaging (169 KB - pdf )
- List of supporting documents. Refund request form A22 (14 KB - xlsx )
- Informative Note 19/2024, of June 17, of the Department of Customs and Excise, on the content of the prior declaration referred to in article 75 of Law 7/2022, of April 8, on waste and contaminated soils for a circular economy (433 KB - pdf )
- Ley 7/2022, de 8 de abril,
de residuos y suelos contaminados para una economía circular.
- Real Decreto 1055/2022, de 27 de diciembre,
de envases y residuos de envases.
- 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.