General information
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Definition
The tax on non-reusable plastic packaging is an indirect tax levied on the use in Spanish territory of non-reusable packaging containing plastic, whether it is empty or whether it is presented containing, protecting, handling, distributing and presenting goods.
The tax, with effect from 1 January 2023, is regulated in Chapter I of Title VII of Law 7/2022 of 8 April on waste and contaminated soils for a circular economy (Articles 67 to 83).In addition, its tenth transitional provision, fourth final provision and thirteenth final provision apply.
For concepts and terms that are not provided for in this Law, state and European sectoral regulations shall apply.
Specifically, as indicated in Article 2 of Law 7/2022 of 8 April on waste and contaminated soils for a circular economy, the concept of packaging is that set out in Article 2.1 of Law 11/1997 of 24 April on packaging and packaging waste and the concept of plastic is that set out in Article 3.5 of Regulation (EC) No 1907/2006 of the European Parliament and of the Council of 18 December 2006.