Tax benefits
Learn about the tax benefits provided for in the Plastic Tax regulations
Exemption assumptions
The exemption cases refer to the manufacturing, import or intra-Community acquisition of products subject to the tax and take into consideration the characteristics of the product, the quantity or its destination. Specifically, the following are exemption cases:
- The manufacture, import or intra-Community acquisition of non-reusable containers containing plastic when they are intended to provide their function in medicines, health products, food for special medical uses, infant formula for hospital use or hazardous waste of health origin.
- The manufacturing, import or intra-community acquisition of semi-finished plastic products when they are intended to obtain packaging for medicines, medical devices, food for special medical uses, infant formula for hospital use or hazardous waste of health origin.
- The manufacture, import or intra-community acquisition of products containing plastic when they are intended to allow the closure, marketing or presentation of single-use containers for medicines, medical devices, foods for special medical uses, infant formula for hospital use or waste dangerous of health origin.
In these three exemption cases, if the products are delivered or made available, the destination is accredited through the prior declaration of the purchaser stating it. If this is not the destination, the purchaser who improperly enjoys the exemption commits a serious specific tax violation that is punishable by a proportional monetary fine of 150% of the amount not paid and a minimum amount of 1,000 euros.
In addition, the following are exemption cases:
- The intra-community import or acquisition of non-reusable containers that contain plastic when they are introduced into Spanish territory providing their function in medicines, health products, food for special medical uses, infant formula for hospital use or hazardous waste of health origin.
- The manufacture, import or intra-community acquisition of plastic rolls used in bales or bales for silage of forage or cereals for agricultural or livestock use.
- The intra-community acquisition of products subject to the tax when, prior to the end of the deadline for submitting the corresponding self-assessment, they are intended to be sent directly outside of Spanish territory by the intra-community purchaser or by a third party on his or her behalf.
- The intra-community acquisition of products subject to the tax when they are destroyed or become unsuitable for use prior to the end of the deadline for submitting the corresponding self-assessment.
- The intra-community import or acquisition of non-reusable containers when the total weight of non-recycled plastic contained in them does not exceed 5 kilograms in one month. In the case of importation, the DUA must indicate that this exemption applies.
Finally, the following are also exemption cases:
- The manufacture, import or intra-community acquisition of semi-finished plastic products when they are not intended to obtain non-reusable containers containing plastic.
- The manufacturing, import or intra-Community acquisition of products containing plastic when they are not intended to allow the closure, marketing or presentation of non-reusable containers containing plastic.
In these two exemption cases, if the products are delivered or made available, the destination will be accredited through the prior declaration of the purchaser stating it. If this is not the destination, the purchaser who improperly enjoys the exemption commits a serious specific tax violation that is punishable by a proportional monetary fine of 150% of the amount not paid and a minimum amount of 1,000 euros.