General information
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Definition
The Non-reusable plastic packaging tax is an indirect tax charged on the use of non-reusable plastic containers in Spanish territory, whether empty or empty, whether they are presented containing, protecting, manipulating, distributing and presenting goods.
The tax, effective as of 1 January 2023, is regulated in Chapter I of Title VII of Act 7/2022, of 8 April, on waste and contaminated soil for a circular economy (Articles 67 to 83). In addition, its tenth transitional provision, Final Provision four and Final Provision thirteen are applicable.
For concepts and terms that are not provided for in this Act, the state and European sectoral regulations apply.
For these purposes, the concept of packaging is that set out in article 2.f) of Royal Decree 1055/2022 of 27 December, of packaging and container waste, which has repealed Act 11/1997 of 24 April on packaging and container waste, which defined this concept.
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.