Spain: An attractive country for investment
Setting up a business in Spain
Investment aid and incentives in Spain
Labor and social security regulations
Intellectual property law
Legal framework and tax implications of e-commerce in Spain
Company and Commercial Law
The Spanish financial system
Accounting and audit issues
- Central government taxes
- Corporate Income Tax
- Personal Income Tax
- Nonresident Income Tax
- Wealth Tax
- Inheritance and Gift Tax
- Spanish Value Added Tax
- Transfer and Stamp Tax
- Excise and Special Taxes
- Custom Duties on Imports
- Tax on Insurance Premiums
- Tax on Financial Transactions
- Tax on certain Digital Services
- Reporting obligations relating to Assets and Rights Abroad
- Tax on fluorinated greenhouse gases
- Excise tax on non-reusable plastic packaging
- Tax on waste sent to landfill, incineration and co-incineration
- Temporary taxes introduced by Law 38/2022 of December 27, 2022
- Special regime for startups
- Special Regimes of certain Autonomous Communities
- Local taxes
- Exhibit I - Corporate income tax incentives for investment
- Exhibit II - Treaty tax rates
- Exhibit III - Practical examples
- Exhibit IV - Case of Application of the Regime for foreign-securities holding companies (ETVE)...
- Exhibit V - Nonresident case study: Income obtained without a permanent establishment
- Exhibit VI - VAT case study
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.