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 containers containing plastic, whether they are empty or are presented containing, protecting, handling, distributing and presenting merchandise.
The tax, effective from 1 January 2023, is regulated in Chapter I of Title VII of Law 7/2022, of 8 April, on waste and contaminated soil for a circular economy (Articles 67 to 83). Furthermore, its tenth transitional provision, fourth Final Provision and thirteenth Final Provision apply.
For concepts and terms not provided for in this Law, state and European sectoral regulations apply.
For these purposes, the concept of packaging is that provided for in article 2.f) of Royal Decree 1055/2022, of December 27, on packaging and packaging waste, which has repealed Law 11/1997, of April 24, on packaging and packaging waste, which defined said concept.
The concept of plastic is the one provided for in article 3.5 of Regulation ( EC ) number 1907/2006 of the European Parliament and of the Council, of December 18, 2006.