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Liquidation and payment of the Tax. Repercussion

Find out about the main tax obligations relating to this tax

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Obligation to pass on or deposit

If you are a manufacturer of products subject to tax and you make sales or deliveries of products manufactured in Spanish territory, you must pass on to the purchasers the amount of the tax quotas accrued with said sale or delivery. In the invoice you issue you must separately state:

  1. The amount of the accrued fees.
  2. The kilograms of non-recycled plastic contained in the product.
  3. If any exemption is applicable, specifying the provision 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 record on the invoice or certificate:

  1. The amount of tax paid on said products and whether any exemption is applicable, specifying the provision in which it is regulated.
  2. The kilograms of non-recycled plastic contained in the product. This will not be required when you issue simplified invoices.