EU Plastics Taxes

SPAIN IS THE FIRST COUNTRY TO APPLY THE PLASTIC TAX IN THE EU

With the application that came into effect as of January 1, 2023, a tax of 450 Euros per ton is applied for non-reusable and non-recycled plastic packaging. Taxpayers subject to Spanish plastic tax must register with the special registry for plastic tax no later than 30 January 2023.

The new tax system, which affects most industrial and consumer products manufacturers, will be applied to the production, import and intra-community purchasing of single-use plastic packaging in the Spanish market and covers the following products;

  • Single-use packaging containing plastic, whether empty or full.
  • Semi-finished plastic products (eg preforms and thermoplastics) for the manufacture of disposable packaging.
  • Plastic primary, secondary and tertiary packaging for packaging, marketing and presenting disposable packaging.

All single-use plastic packaging is taxed, but exempted if it contains recycled material obtained through mechanical or chemical recycling processes. For proof, taxpayers can submit a certificate issued by an accredited organization showing the quantity of the product and the nature of the recycled product.

The tax rate is 450 Euros per ton, but it is tax deductible if recycled content is used. For example; A product that contains 50% of the material obtained by chemical or mechanical recycling is faced with a tax burden of only 225 Euros per ton. Accordingly, packaging produced from 100% recycled plastic is tax-free.

Our companies that want to get more information in this area, and our companies that want to have a report on the recycled plastic content in their products can contact us info@certiloop.com .