General information
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Definition
The Tax on Non-reusable Plastic Containers is a tax of an indirect nature that falls on the use in Spanish territory of non-reusable containers that contain plastic, whether they are empty or present containing, protecting, manipulating, distributing and presenting merchandise.
The tax, with effect from January 1, 2023, is regulated in Chapter I of Title VII of Law 7/2022, of April 8, 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 are applicable.
For concepts and terms that are not provided in this Law, state and European sector regulations apply.
For these purposes, the concept of packaging is that provided in article 2.f) of Royal Decree 1055/2022, of December 27, on packaging and packaging waste, which has repealed Law 11/1997, of April 24, of packaging and packaging waste, which defined said concept.
The concept of plastic is that provided in article 3.5 of Regulation ( EC ) number 1907/2006 of the European Parliament and of the Council, of December 18, 2006.