Law 7/2022, of April 8, on waste and contaminated soils for a circular economy has established, in Chapter I of its Title VII, the special tax on non-reusable plastic containers, including importation as a taxable event. The entry into force will occur on January 1, 2023.

In the following link you have all the information available about the new environmental tax, applicable from January 1, 2023: 

Special tax on reusable plastic containers .

For this reason, the pertinent changes have been made to the import system to enable the management of this tax.

If you are going to import goods subject to this tax, consult the customs formalities at the following link:

Tax Agency: Customs formalities .

If you need information or have questions about procedures related to the new tax, you have at your disposal an informant where you can select the different options that will be shown to you to obtain an answer to your questions.

Plastic Tax Reporter .

If you prefer to speak with us, you can use the direct telephone call service, as well as a telephone appointment through the following link ADI .

Digital Assistance ( ADI ): Plastic Tax .