Did you know that according to Greenpeace, 500 million plastic bottles are produced every year, or that in Spain 50% of packaging ends up in landfills? We have all heard about recycling, the elimination of single-use plastics and the circular economy, but the truth is that there is still a long way to go. Spain has taken a step forward in this regard with the special tax on non-reusable plastic packaging. Let’s see together all the details in this article.
The tax on non-reusable plastic packaging in Spain is one of the main tax obligations for companies that manufacture, import or commercialise products containing plastic.
This tax, regulated by Law 7/2022, affects both domestic companies and foreign companies operating in Spain, generating new obligations such as registration, the filing of Form 592 or, in many cases, the need to appoint a tax representative.
In this guide, we explain what the plastic tax is, who it affects and how to comply correctly, especially if your company is not established in Spain.
What is the tax on non-reusable plastic packaging?
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The definition of this tax is set out in Article 67 of Law 7/2022 of 8 April on waste and contaminated soils for a circular economy, which establishes the following:
- The excise tax on non-reusable plastic packaging is an indirect tax levied on the use, within the territory where the tax applies, of non-reusable packaging containing plastic, whether it is presented empty or whether it is presented containing, protecting, handling, distributing or presenting goods.
- The purpose of this tax is to encourage the prevention of waste generation from non-reusable plastic packaging, as well as to promote the recycling of plastic waste, contributing to the circularity of this material.
Law 7/2022 reflects the efforts made by the Spanish government to address the problem of plastic waste, in line with European recommendations and studies that highlight the urgency of implementing effective measures in waste management.
What does the plastic law imply for companies?
The tax on non-reusable plastic packaging has several implications for organisations.
Firstly, it is important to clarify that the companies affected by this tax include non-resident companies that carry out intra-Community acquisitions in Spain, even without a permanent establishment, of the products covered by the law. These companies must:
- Register in the territorial registry corresponding to their tax domicile. This includes obtaining the Plastic Identification Code (CIP), registering as a representative (RP code) and as an intra-Community acquirer (AP code).
- Pay the tax, which is set at €0.45 per kilogram of non-reusable plastic. The corresponding declaration must be filed using Form 592.
- Adapt their processes, as companies of all sizes must adjust their internal operations and supply chain to minimise or avoid the tax burden and reduce the use of single-use plastics.
- Assume an increased administrative burden, particularly for smaller companies, which may face additional compliance requirements related to the calculation of the taxable base and reporting obligations.
- Promote Corporate Social Responsibility (CSR), as companies can improve their environmental positioning by reducing plastic waste and promoting more sustainable consumption practices.
- Encourage innovation and development, since the new regulatory framework incentivises the creation of biodegradable and compostable alternatives, opening opportunities for startups and technology-driven companies.
How to comply with the plastic tax if your company is foreign
Non-resident companies that sell products in Spain subject to the plastic packaging tax must comply with the same tax obligations as a Spanish company.
However, in practice, this involves several additional requirements:
- Registration with the Spanish Tax Authorities (AEAT).
- Obtaining a non-resident tax identification number (NIF).
- Appointment of a tax representative in Spain (mandatory in many cases).
- Periodic filing of Form 592.
This process can be complex if the company does not have a structure in Spain, particularly in terms of administrative management and ongoing compliance with tax obligations.
For this reason, many international companies choose to outsource this function to a specialised local advisor.
How is registration and compliance managed in practice?
In practice, compliance with the plastic packaging tax by foreign companies requires a structured process that includes several stages:
- Registration with the Spanish Tax Authorities, including obtaining the Plastic Identification Code (CIP).
- Coordination of the required documentation, such as official certificates or powers of attorney.
- Direct interaction with the Spanish Tax Authorities (AEAT) until the registration is correctly completed and validated.
- Ongoing monitoring of tax obligations, including the filing of Form 592 and the management of tax notifications.
For this reason, many international companies rely on specialised local advisors to ensure proper compliance from the outset.
Form 592 for the plastic packaging tax
Form 592 is the tax return through which companies must declare the tax on non-reusable plastic packaging in Spain.
Its filing is mandatory for companies subject to the tax and requires the correct identification of:
- The taxable base.
- The weight of non-recycled plastic.
- Any applicable exemptions.
This form is mainly used to declare intra-Community acquisitions of non-reusable plastic packaging in Spain.
By contrast, imports from outside the European Union are not included in Form 592, as the tax is settled directly at customs through the corresponding Single Administrative Document (SAD).
The filing of Form 592 is generally carried out on a quarterly or monthly basis, depending on the volume of operations of the company.
In addition, its correct completion requires maintaining detailed records of:
- The exact weight of plastic introduced into the market.
- The classification of materials.
- The traceability of transactions.
The management of this form can be complex, especially for foreign companies with no prior experience in the Spanish tax system, making it advisable to seek specialised advice to avoid errors or penalties.
Are there penalties?
Some companies view this tax as a challenge, while others see it as an opportunity to innovate and lead in the development of sustainable packaging.
However, it is important to highlight that the law provides for several penalties in cases of non-compliance:
- Failure to register may result in a fine of €1,000.
- The issuance of a false or incorrect certificate by a certifying entity may result in a fine of between 50% and 75% of the unpaid tax, with a minimum of €1,000.
- Improper application of exemptions may lead to a fine equivalent to 150% of the tax benefit obtained, with a minimum of €1,000.
Which products are affected by the plastic packaging tax?
The tax applies to:
- Non-reusable plastic packaging.
- Semi-finished plastic products used to manufacture such packaging (e.g. preforms or thermoplastic sheets).
- Products composed of multiple materials that contain plastic, in which case the tax is applied proportionally.
The law also establishes certain exceptions, such as those relating to medical products, food for special medical purposes, hospital-use infant formula or hazardous healthcare waste.
What role does Ecoembes play?
Ecoembes, the organisation responsible for managing recyclable waste in Spain, plays an important role in the implementation of this tax, not only in terms of coordination but also in raising awareness among companies and consumers about recycling.
Spanish waste legislation requires companies that place household packaging on the market to report on these products.
Each year, before 28 February, companies must submit a Packaging Declaration to the Extended Producer Responsibility System (SCRAP), managed by Ecoembes. This declaration must include details of the packaging distributed during the previous year.
To ensure compliance and the accuracy of the data provided, Ecoembes has developed control mechanisms and provides support to companies throughout the reporting process.
Tax advisory and fiscal representation for the plastic tax
Many international companies are already outsourcing this process to avoid errors, penalties and unnecessary administrative burden.
At LEIALTA, we support foreign companies that need to operate in Spain and comply with their tax obligations, including the plastic packaging tax.
Our services include:
- Initial registration for the tax.
- Tax representation in Spain.
- Preparation and filing of Form 592.
- Ongoing tax advisory.
We have experience working with international companies that need to comply with Spanish regulations without having a local structure, offering a comprehensive, agile and tailored service.
In a context where legislation on plastic waste is becoming increasingly stringent, having an expert partner in legal and fiscal matters becomes a necessity for companies, especially those with international operations. If you are a foreign company operating in Spain and need assistance with the legal and tax representation service for the registration and reporting of packaging at Ecoembes, we are here to help. If your non-resident company is subject to the plastic tax in Spain, contact us and we will manage the registration, tax representation and filing of Form 592 from the outset.
Frequently asked questions about the plastic tax
Who is required to pay the plastic tax in Spain?
Companies that manufacture, import or acquire non-reusable plastic products in Spain, including foreign companies operating without a physical presence.
Is it mandatory to appoint a tax representative in Spain?
For non-resident companies, it may be necessary, particularly when there is no permanent establishment.
What is Form 592 and when is it filed?
It is the periodic tax return used to declare the plastic tax, typically filed monthly or quarterly depending on activity.
What happens if the plastic tax is not complied with?
Non-compliance may result in financial penalties, administrative issues and operational risks in Spain.
Can the plastic tax be recovered if the products leave Spain?
Yes, in certain cases where products are subsequently shipped outside Spain, provided that proper documentation and reporting requirements are met.
What date is used to determine the tax point (accrual)?
The exact date of physical entry into Spain is not required.
Instead, the relevant date is determined as follows:
- The invoice date, if it is earlier, or
- Otherwise, the 15th day of the month following the start of transport.
In practice, companies should rely on the invoice date and the shipment start date, rather than the actual border-crossing date.
What happens if the plastic is later shipped out of Spain?
If plastic packaging is acquired in Spain from another EU country, it is initially subject to the tax because it enters Spanish territory.
However, if that same plastic is subsequently shipped out of Spain, for example to another EU country, it is not considered to be consumed in Spain.
In these cases, the taxpayer may recover or deduct the tax previously paid, as the destination is outside Spain.
This mechanism follows a principle like VAT in intra-EU transactions, although in this case the recovery is carried out through deductions in the tax return (Form 592) rather than through an exemption at origin.
To apply this correctly, it is essential to:
- Have documentation proving the shipment out of Spain.
- Maintain proper traceability of the transactions.
- Reflect the operation correctly in Form 592.
Are imports declared in Form 592?
No, imports from outside the European Union are not declared in Form 592.
Instead, the tax is settled directly at customs through the Single Administrative Document (SAD).
Form 592 is used to declare:
- Intra-Community acquisitions of plastic packaging.
- In certain cases, domestic manufacturing operations.
Understanding this distinction is key to avoiding errors in tax reporting and ensuring proper compliance.
