General information
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 structured system designed to boost collection rates and reduce environmental impact.
Under the new system, consumers will pay a refundable deposit of at least €0.10 when purchasing drinks packaged in:
- Plastic bottles
- Metal cans
- Cartons (up to 3 litres)
Once the product is consumed, the empty container can be returned to designated collection points—such as supermarkets or reverse vending machines—where the deposit is refunded, either in cash or as a voucher. The scheme is implemented under Royal Decree 1055/2022, which mandates the introduction of a deposit system if Spain fails to meet EU recycling targets. The introduction of the DRS will have operational implications across the supply chain: retailers, producers, and importers.
Other news from Spain
New webinar was uploaded: Recorded webinar: Evolution of Fiscalization:From fiscal printers to real-time data platforms
Fiscalization has transformed from a compliance tool reliant on hardware to dynamic, software-driven platforms linking businesses and tax authorities. The webinar was presented by Dušan Bučevac, Sales Manager at Fiscal Solutions, who covered crucial fiscalization milestones and explained how real-time data has reshaped compliance, transparency, and business decision-making. Read more
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Spain
Author: Nikolina Basić
Spain’s AEAT has published new guidance on the SPFE e-invoicing system, confirming a phased rollout from 1 October 2027 for large businesses and from 1 October 2028 for all other businesses and professionals. The system will use UBL 2.5, XSD and Schematron validation, certificate-based web services, and mandatory invoice status reporting by recipients. The Spanish Tax Agency (AEAT) has published t... Read more
Spain confirms multi-layer E Invoicing system.
Spain
Author: Nikolina Basić
Spain’s B2B e-invoicing mandate will use a hybrid 5-corner model, combining private platforms with AEAT’s Public Invoicing Solution and requiring multi-layer invoice validation. The rollout starts in 2026, with mandatory implementation from 2027 for large taxpayers and from 2028 for all other businesses. Spain’s Tax Agency (AEAT) has unveiled new details on how its upcoming B2B e‑invoicing m... Read more
Spain Clarifies When Card Payment Terminals Fall Under RRSIF Rules
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 moves forward with Public E-Invoicing consultations
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
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