It seems like Spain follows the global trend of green taxes introducing the plastic tax on non-reusable plastic packaging. It is all in accordance with the EU requirements. It is expected to enter into force in January 2023.
Spain introduces Plastic Tax
Public
Spain
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
3348
Content accuracy validation date:
29.07.2022
Content accuracy validation time:
08:52h
More precisely, this refers on:
- non-reusable plastic containers
- semi-finished plastic products intended for the production of non-reusable plastic packaging
- plastic products intended to allow the closure, trading, or presentation of the non-reusable containers
This obligation applies to the sole traders and companies that are producers, intra-Community acquirers, or importers of the goods in the scope of the plastic tax. More precisely:
- the manufacture or production of the plastics in scope. The tax point rule, in this case, occurs when the first delivery is made or made available to the purchaser. In case of advance payments, the tax will be due at the time the total or partial collection of the price is actually received.
- the intra-Community acquisitions of the plastics in scope. The tax is due by the 15th day of the following month the transport was initiated, or by the time the invoice is issued – whatever occurs first.
- the imports of those products. The plastic tax is due when the import is made at customs, in line with the time the custom duties are due.
- the irregular introduction of those products in Spanish territory
The taxable base is calculated based on the weight in Kilograms of the non-reusable plastic in scope, and the rate is EUR 0.45 / KG.
Taxpayers subject to the Spanish plastic tax must register in the special register for plastic tax, the latest by the 30th of January 2023.
Also, it is important to state that this will affect the invoice/receipt requirements. In other words, producers will have to include on the invoice/receipt the amount of the tax due, the KG of the plastic subject to the tax, or, in case an exemption applies, the article of the Law containing such exemption. Also, in the rest of the cases, the acquirers shall request their suppliers to include similar data on a certificate or in the received invoice/receipt.
Other news from Spain
Spain Clarifies When Card Payment Terminals Fall Under RRSIF Rules
Public
Spain
Author: Ivana Picajkić
Spain
Author: Ivana Picajkić
Spain clarified that card payment terminals are not automatically treated as billing systems under the RRSIF if they are used only to process payments. They fall within the RRSIF only when they perform invoicing functions, such as creating, storing, modifying, or managing invoice data, or when they are integrated into a wider billing system. Spain’s tax guidance has clarified an important qu... Read more
Spain introduced a nationwide Deposit Return Scheme for Beverage Containers
Public
Spain
Author: Nikolina Basić
Spain
Author: Nikolina Basić
Spain will launch a deposit return scheme in November 2026 for beverage containers, enhancing recycling efforts and reducing environmental impact through refundable deposits. Spain is set to launch a long-awaited deposit return scheme (DRS) for beverage containers in November 2026. The initiative follows years of underperformance in meeting European Union recycling targets and introduces a structu... Read more
Spain moves forward with Public E-Invoicing consultations
Public
Spain
Author: Nikolina Basić
Spain
Author: Nikolina Basić
Spain is advancing toward mandatory B2B e-invoicing under Law 18/2022 through a draft order regulating the platform managed by the Spanish Tax Agency. The draft defines rules for invoice exchange, status reporting (acceptance, rejection, payment), interoperability, and EU-aligned formats. The rollout is planned in phases, starting with large taxpayers from 1 October 2027 and extending to all busin... Read more
Government of Spain approves a VAT reduction on electricity
Public
Spain
Author: Nikolina Basić
Spain
Author: Nikolina Basić
Spain has introduced temporary energy tax relief measures effective from March 21, 2026, reducing VAT on electricity from 21% to 10% and lowering other energy-related taxes to mitigate rising costs for households and small businesses amid geopolitical tensions. In response to soaring energy prices triggered by geopolitical tensions in the Middle East, particularly the ongoing conflict in Iran, the... Read more
Spain approves mandatory B2B E-Invoicing
Public
Spain
Author: Nikolina Basić
Spain
Author: Nikolina Basić
Spain has approved a Royal Decree introducing mandatory B2B e-invoicing, requiring businesses to exchange structured invoices through either private platforms or a future public system, in line with EU VAT digitalization goals. The obligation will be implemented in phases—likely from mid-2027 for large companies and mid-2028 for others—once technical specifications are officially published. Spain... Read more
Digital platforms and VeriFactu rules in Spain
Spain
Author: Nikolina Basić
Under Spain’s VeriFactu framework, responsibility for submitting records depends on the invoicing model used by e-commerce platforms. Let's delve deeper into this. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
E-invoicing in Spain – rules from 2027
Public
Spain
Author: Nikolina Basić
Spain
Author: Nikolina Basić
Under the Crea y Crece Law, Spain plans to introduce mandatory B2B e-invoicing as early as 2027, requiring businesses to issue, transmit, and store invoices in structured electronic formats such as FacturaE, UBL, or CII. The obligation will apply to Spanish companies, self-employed professionals, and foreign VAT-registered businesses, with large companies expected to comply from 2027 and SMEs and... Read more