General information
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Territorial scope
The tax will apply throughout the Spanish territory, without prejudice to the tax regimes of economic agreement and concert in force, respectively, in the territories of the Basque Country and in the Autonomous Community of Navarre and the provisions of the international treaties and agreements that have become part of the internal legal system.
The special tax on non-reusable plastic containers is agreed with the Autonomous Community of Navarre in article 35 bis of Law 28/1990, of December 26, which approves the Economic Agreement between the State and the Autonomous Community of Navarre.
The management of the tax is the responsibility of the Provincial Treasury.
The special tax on non-reusable plastic packaging is agreed with the Autonomous Community of the Basque Country in article 33 bis of Law 12/2002, of May 23, which approves the Economic Agreement with the Autonomous Community of the Basque Country.
The management of the tax is the responsibility of the Provincial Treasury.