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Settlement and payment of the tax.Registration, accounting obligations.Repercussion.Appointment of representative.

Find out about the main tax obligations relating to this tax

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Obligation to pass on or consignment

If you are a manufacturer of products subject to the tax and you make sales or deliveries of the products manufactured in Spanish territory, you must pass on to the purchasers the amount of the tax due on such sales or deliveries.In the invoice you issue, you must state this separately:

  1. The amount of accrued dues.
  2. The kilograms of non-recycled plastic contained in the product.
  3. If any exemption is applicable, specifying the precept in which it is regulated.

If you are not a manufacturer and you make sales or deliveries in Spanish territory of the products subject to the tax, upon request of the purchaser, you must state this on the invoice or certificate:

  1. The amount of tax paid for these products and whether any exemption applies, specifying the provision in which it is regulated.
  2. The kilograms of non-recycled plastic contained in the product; this does not apply when issuing simplified invoices.