General information
Get information about basic tax elements
Territorial scope
The tax will be applied throughout the Spanish territory, without prejudice to the regional tax regimes of concert and economic agreement in force, respectively, in the territories of the Basque Country and the Foral Community of Navarra and the provisions of international treaties and conventions. that have become part of the internal regulations.
The special tax on non-reusable plastic containers is agreed with the Navarra Foral Community in article 35 bis of Law 28/1990, of December 26, which approves the Economic Agreement between the State and the Navarra Foral Community .
The management of the tax, until the appropriate regulatory modifications are made for it to be assumed by the Foral Treasury, corresponds to the State Tax Administration Agency.
The special tax on non-reusable plastic containers 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 Country Basque.
The management of the tax corresponds to the Foral Treasury.