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The tax will be applied throughout Spanish territory, without prejudice to the foral tax regimes of concierto and convenio económico in force, respectively, in the territories of the Basque Country and the Comunidad Foral de Navarra and to the provisions of international treaties and conventions that have become part of the domestic legal system.
The excise duty on non-reusable plastic packaging is agreed with the Autonomous Community of Navarre in Article 35a of Law 28/1990 of 26 December 1990 approving the Economic Agreement between the State and the Autonomous Community of Navarre.
The tax is managed by the State Tax Administration Agency (Agencia Estatal de Administración Tributaria) until such time as the appropriate regulatory modifications are made to ensure that it is taken over by the Regional Treasury.
The excise duty on non-reusable plastic packaging is agreed with the Autonomous Community of the Basque Country in Article 33 bis of Law 12/2002, of 23 May, approving the Economic Agreement with the Autonomous Community of the Basque Country.
The tax is administered by the tax authorities.