Taxable base, tax rate and tax quota

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

The quantity 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 that is punishable by a proportional fine of 50% of the unpaid amount and a minimum of 1,000 euros (a percentage that may be increased by 25% in the event of repeated commission).

On a temporary basis, during the 12 months following the application of the tax on 1 January 2023, the quantity of non-recycled plastic contained in the products subject to the tax may also be accredited by means of a responsible declaration signed by the manufacturer.

In relation to this issue, two considerations must be made. Firstly, when the product subject to tax is made of plastic and other materials, the product is only taxed on the non-recycled plastic it contains. Secondly, when the product subject to tax for which tax has already been accrued incorporates other plastic elements that become part of it, the product is only taxed for the non-recycled plastic contained in the incorporated elements.

The applicable tax rate is 0.45 euros per kilogram of non-recycled plastic contained in the products subject to the tax.

Finally, the total amount will be the result of applying the tax rate to the tax base.