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Territorial Register of Excise Duty on Non-Reusable Plastic Packaging

Find out if you are obliged to register in the Territorial Register of the Special Tax on Non-Reusable Plastic Packaging and how you can apply for registration.

They must apply for registration in the Territorial Tax Register:

Manufacturers of products subject to the tax in the territorial register of the excise duty office where the establishment where they carry out their activity is located.

Intra-Community purchasers of taxable products in the territorial register of the excise office where their tax domicile is located.Exempted from this obligation are intra-Community acquisitions where the total weight of non-recycled plastic does not exceed 5 kilograms in a calendar month.

The representatives of intra-Community purchasers not established in Spanish territory in the territorial register of the excise office where their tax domicile is located.

The representatives of importers not established in Spanish territory in the territorial register of the excise office where their tax domicile is located when those they represent have tax obligations related to the tax before the Spanish Tax Administration other than those arising from the payment of the tax.

You must submit an application through the E-Office of the State Tax Administration Agency (Sede Electrónica de la Agencia Estatal de Administración Tributaria):

  1. The name and surname(s) or company name(s), tax domicile and tax identification number of the applicant and, where applicable, of the representative.
  2. Documentation accrediting representation when the obligor acts through a representative.
  3. If you are a manufacturer, identification and description of the establishment where you carry out the activity.
  4. Indication of the epigraph of the Economic Activities Tax that corresponds to you.

The competent managing office shall process the appropriate file and shall agree to the entry in the territorial tax register.

The managing office will notify you of the registration agreement together with the registration card containing the 13-character plastic identification code (CIP).

The eighth and ninth characters of the plastics identification code (PIC) shall identify the activity:

  • The FP characters will identify taxpayers for manufacturing taxable products.
  • The AP characters shall identify taxpayers for making intra-Community acquisitions of taxable products.
  • RP characters shall identify representatives of taxpayers not established in Spanish territory.

The registration agreement will take effect from the entry into force of the tax on 1 January 2023.