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2 Central government taxes

2.15 Excise tax on non-reusable plastic packaging

This tax is applicable throughout Spanish territory (without prejudice to any provincial (“foral”) regimes applicable and to the provisions of international treaties). It is an indirect tax charged on the use, in the area where the tax applies, of non-reusable packaging containing plastic, including both empty packaging and any holding, protecting, or used to handle, distribute or present, goods.

It is levied at a proportional rate of €0.45 euros on the kilograms of non-recycled plastic contained in taxable products, at the time of their manufacture, intra-Community acquisition or import. Namely, the manufacture, import or intra-Community acquisition of the following products are taxable:

  • Non-reusable packaging containing plastic.
  • Semi-finished plastic products used to obtain the packaging referred to in the previous point (such as preforms or thermoplastic laminates).
  • Products containing plastic used to enable the closure, marketing or presentation of non-reusable packaging.

The taxable person, accrual and assessment period are established according to whether the tax is levied on the manufacture, or on the intra-Community acquisition or import of the products.