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
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2862
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.
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