Taxable amount, tax rate and tax liability

The taxable amount of the tax is the quantity of non-recycled plastic, expressed in kilograms, contained in the products subject to the tax.

The amount of recycled plastic contained in the products subject to the tax must be certified by an entity duly accredited to issue the corresponding certification.

False or incorrect certification constitutes a serious specific tax offence punishable by a proportional fine of 50% of the tax not paid and a minimum of 1,000 euros (this percentage may be increased by 25% in the case of repeated offences).

On a transitional basis, during the 12 months following the implementation of the tax on 1 January 2023, it will also be possible to prove the quantity of non-recycled plastic contained in the products subject to the tax by means of a declaration of responsibility signed by the manufacturer.

There are two considerations in this regard.Firstly, that where the taxed product is composed of plastic and other materials, the product is only taxed on the non-recycled plastic it contains.Secondly, when other plastic elements are incorporated into the taxable product and become part of it, the product is only taxed on the non-recycled plastic contained in the incorporated elements.

0.45 per kilogram of non-recycled plastic contained in the taxed products.

Finally, the gross tax liability results from applying the tax rate to the tax base.