Excise tax on non-reusable plastic packaging
Learn about the new environmental tax on non-reusable plastic packaging applicable from 1 January 2023.
Highlights
Information
General information
Get information about basic tax elements
Tax base, tax rate and tax rate
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 Plastic Tax regulations
Inscription. Deadlines and registration request. Appointment and registration of representative of a non-established taxpayer.
Find out about the registration obligations in relation to this tax.
Settlement and payment of the Tax. Repercussion
Find out about the main tax obligations relating to this tax
Manufacturer's stock 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 of intra-community purchasers. Obligations.
Find out about the main obligations you have as an intra-community purchaser in relation to the stock record book.
Contents of the entries in the stock record book
We inform you of everything you need to know about the content of the entries in the stock record book.
Frequently asked questions regarding stock accounting/bookkeeping
Learn the answers to questions related to accounting/stock record book
Customs formalities
If you are going to import goods subject to this tax, check here
Digital assistance (ADI) Special Tax on Non-Reusable Plastic Containers
If you need information or have questions about procedures related to the new tax in force since last January 1, here you have an informant at your disposal where you can select the different options that will be shown to obtain an answer to your questions. If you prefer to speak with us, you can use the direct telephone call service, as well as a telephone appointment through the following ADI link.
Technical documentation
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.