As provided for in Law 07/2022, of April 8, on Waste and Contaminated Soils for a Circular Economy, on January 1, 2023, the new special tax on non-reusable plastic containers will come into force.
The aforementioned tax will be accrued for the acquisition of non-reusable plastic containers, whether they are the containers themselves considered individually or those that are incorporated into the products that you purchase, as well as for the non-reusable plastic that is part of the packaging of the products.
The tax is paid at the rate of €0.45 per kilogram of purchased non-reusable plastic packaging.
The aforementioned acquisitions can be produced by purchasing from national suppliers, in which case the aforementioned tax will be passed on by the manufacturer of containers, the importation of the same, in which case the tax will be paid at customs or, through the intra-community acquisition of containers and other products, in which case the taxpayer will be the purchaser of said products.
Notwithstanding the foregoing, if the acquisition of non-reusable plastic containers, through import or intra-community acquisition, within a calendar month does not exceed 5 kilograms, said acquisition will be exempt from tax.
Otherwise, and in the case of intra-community acquisitions, if in any month the weight of non-reusable plastic containers exceeds 5 kilograms, they will be forced to register with the Territorial Registry of the special tax on non-reusable plastic containers, as well as to settle the tax, they will also be obliged to keep and present a record book of said products.
The term to register in the aforementioned Territorial Registry ends on January 31, 2023, although they can request it before the end of the 2022 financial year.
It should be noted that, in the case of imports, customs agents will act as jointly responsible for the tax, thus not giving rise to the obligation to request registration in the aforementioned territorial registry for this specific case.
For the purposes of the tax, to prove the non-subjection, where appropriate, the amount of recycled plastic contained in the products purchased must be certified by an accredited entity or during the first 12 months of application of the tax, by means of a signed responsible declaration. by the manufacturer.
Barcelona, December 21, 2022