The Special Tax on Non-Reusable Plastic Packaging in Spain entered into force on 1 January 2023. It taxes the use of non-reusable packaging containing plastic within Spanish territory.
However, although the tax has already been in force for some time, its practical application continues to raise questions for many companies. This includes companies that use packaging within their production processes, or that manufacture, import or acquire products in plastic packaging from other European Union countries.
In this context, the Spanish Directorate-General for Taxation (DGT) has recently clarified three practical criteria that may directly affect the application of the tax. We explain what they are and what should be reviewed.
Intra-EU purchases: registration obligation, Form 592 and stock ledger
One of the DGT’s clarifications concerns a common situation in companies operating with European suppliers: the acquisition of non-reusable plastic packaging from another European Union Member State for use in Spain. This packaging may be linked to the company’s own activity or to products that may later leave Spanish territory.
In these cases, even if the supplier is outside Spain, the company introducing the packaging into Spanish territory may become liable for the tax. Therefore, this tax should not only be reviewed by companies that manufacture packaging, but also by those that purchase packaging or packaged products within the EU and incorporate them into their operations in Spain.
In practice, this means reviewing three issues:
- Whether there is an obligation to register in the Territorial Register.
- Whether Form 592 must be filed.
- Whether a stock ledger must be kept.
The DGT also clarifies that intra-EU purchasers are exempt from registration when the total weight of non-recycled plastic acquired does not exceed 5 kilograms in a calendar month.
What happens if the packaging leaves Spain or is removed as waste
The consultation also addresses what happens when the acquired packaging does not remain permanently in Spain or when, after use, it is removed as waste.
When the acquired packaging is subsequently sent outside the territory where the tax applies, the DGT distinguishes between two scenarios:
- On the one hand, if the packaging leaves before the deadline for filing the self-assessment tax return, the exemption may apply, provided that the effective removal of the packaging is evidenced.
- On the other hand, if the packaging leaves after that deadline, the tax due may be reduced, provided that the transaction and the tax paid are proven.
However, if the packaging is used in Spain and is then delivered to an authorised waste manager, the DGT clarifies that this removal does not, by itself, allow an exemption to be applied or the tax to be recovered. In other words, recycling or properly managing the waste does not mean that the tax ceases to apply if the packaging has already been used in Spain.
Therefore, the key point for companies is not only to identify whether they purchase packaging from the EU, but also to properly document what happens afterwards with that packaging and how it affects the tax self-assessment.
Reusable packaging: the key lies in the design, not only in the use
Another consultation concerns a common case in industrial environments: the use of bags or plastic items within the company’s own production process. The DGT recalls that these items may also be considered packaging if they perform functions such as containing, protecting, handling or distributing goods.
From there, the key issue is not only whether the packaging is reused or not. The DGT clarifies that, to be considered reusable, it must be conceived, designed and placed on the market to carry out multiple uses, circuits or rotations.
In practice, companies should be able to justify this through sufficient documentation, such as:
- Product technical data sheets.
- Contracts or terms of use.
- Recovery or reuse circuits.
- Certifications or technical reports.
- Any other form of evidence admissible under law.
The key is not only to state that the packaging is reused, but to be able to prove it before the Administration if necessary.
Recycled plastic: how to prove the packaging content
The third issue concerns how to prove the recycled plastic content to calculate the tax correctly.
The general rule is that the tax is calculated on the amount of non-recycled plastic. Therefore, if packaging contains recycled plastic, that part may be excluded from the taxable base, if it is properly justified.
The DGT clarifies that the recycled content must be evidenced by a certificate issued by an accredited entity. However, in practice, these certificates usually express recycled content as a percentage, not directly in kilograms.
For this reason, the DGT accepts this type of certificate, provided that the percentage makes it possible to calculate how many kilograms of recycled plastic the product contains and, therefore, to correctly determine the taxable base.
In conclusion, it is not enough to state that packaging contains recycled plastic. The company must have valid certification and sufficient data to convert that percentage into kilograms.
The importance of having a solid documentary basis
These criteria show that the plastic tax does not depend only on filing a form. Its correct application requires reviewing the company’s actual operations, the technical documentation available and the information provided by suppliers.
From LEIALTA’s tax department, we support national and international companies in reviewing the Special Tax on Non-Reusable Plastic Packaging. This includes the analysis of taxable transactions, the preparation of the necessary documentation and the filing of Form 592.
In such a technical tax, the risk is declaring incorrectly. It also lies in being unable to properly prove why packaging has been considered reusable, why a transaction is exempt, or why part of the plastic is recycled.
