As of January 1, 2023, a new tax has been implemented in Spain: the Tax on Non-Reusable Plastic Packaging. This tax is a levy contained in the Law on Waste and Contaminated Land for a Circular Economy, approved in April 2022.

The purpose of this tax is twofold: to prevent the generation of non-reusable plastic packaging waste and to promote the recycling of plastic waste, thus contributing to the circular economy of this material. In this article, we offer you a detailed explanation of its scope and how it affects companies in Spain.

What does the Non-Reusable Plastic Packaging Tax involve and which products does it affect?

This indirect tax applies to the use of non-reusable packaging containing plastic in Spain. This packaging is used to protect, handle, distribute or present products. Packaging designed to contain, hold or preserve the product throughout its life cycle is not taxed. For example, plastic coffee capsules, plastic dishwasher detergent wrapping, plastic printer toner or plastic air freshener are not subject to this tax.

The tax also applies to semi-finished plastic products used in the manufacture of packaging and products containing plastic to facilitate their closure, marketing or presentation, such as caps, film and wrapping. It also covers different types of packaging, such as sales or primary packaging, collective packaging and transport or tertiary packaging.

A non-reusable package is one that is not designed or marketed to have multiple life cycles and cannot be refilled or reused for the same purpose for which it was created several times.

In short, this tax applies to several types of products:

Non-reusable packaging containing plastic.
Semi-finished plastic products used in the manufacture of packaging (preforms, thermoplastic sheets, etc.).
Plastic products that allow the closure, marketing or presentation of packaging, such as caps, plastic film, wrappings, etc.

List of products subject to the tax on plastic packaging

This tax is levied on packaging such as plastic boxes used to contain a small number of products, plastic cups, packaging rolls and the non-recyclable part of recyclable plastic packaging. It also applies to single-use products with the same purpose, such as oil sachets, sauces, ketchup and other similar products. The following are examples of products to which this tax applies:

• Applicators for cosmetic products (mascara brushes that are part of the container closure).
• Trays to contain and protect food, such as those used for sliced food, ready meals, fruit, meat and fish
• Blister packs, boxes, cases and the like containing a single product or assortment of products.
• Food freezer bags.
• Vacuum packaging bags.
• Bottles, jerry cans and demijohns, such as those used for hygiene products, industrial products and foodstuffs, designed for single use only, even if they can be refilled and reused.
• Cans for drugstore, stationery and food products.
• Ties, clips, clamps and fasteners forming part of a container.
• Boxes, wedges or trays for fast food, take-away or food products.
• Polystyrene boxes to protect food or other products.
• Capsules for beverage vending machines, such as coffee, cocoa and milk, which remain empty after use.
• Sewing and fishing line spools, as well as containers or separators for stationery, perfumery and food products.
• Disposable cutlery presented attached to a container.
• Dispensers for drugstore or perfumery products, such as wet wipes, detergent scoops and dental floss.
• Dispensing devices that are part of the closure of detergent, hygiene and other product containers.
• CD-holder shafts sold with CDs, but not intended for storage.
• Single-dose packaging for food products, drugstore or perfumery products and samples for advertising purposes
• Wrappers for candy, ice cream, chocolate and other products.
• Non-reusable cases, such as contact lens holders and mine cases.
• Film used to contain, protect, handle or deliver goods or products, such as food-grade film and film used to wrap books, magazines, colognes, suitcases and flowers.
• Pots intended only for the sale and transport of plants, not for the plant to remain in during its life.
• Netting or nets, such as those used for fruit or toys.
• Beverage straws that are presented attached to a container.
• Lids and caps of containers, whether plastic or other material, provided that the container is not reusable.
• Tetrabriks.
• Disposable plastic tableware, such as plates, glasses, jugs, cups and glasses.
• Plastic rings that group units of a pack, such as those of beverage cans.
• Tape and film for packaging.
• Film for presenting all types of products that form groups of sales units or collective packaging, such as that covering cigarette cartons or forming packs of mineral water bottles.
• Bubble wrap film that wraps several sales units, it can even be a primary package.

Products excluded from the plastic tax

On the other hand, there are products that are exempt from this tax on plastic packaging:

• Air fresheners that are discarded together with the used product.
• Ballpoint pens.
• Garbage bags
• Silica gel bags.
• Tea bags.
• Coffee capsules that are discarded with the used coffee.
• Printer cartridges.
• Disposable cutlery.
• Lighters.

Who bears the cost of the Tax on Non-Reusable Plastic Packaging?

The tax is the responsibility of the manufacturers, importers and intra-community purchasers of these products. In addition, irregular possession of these products is taxed.

The tax base of the tax is established according to the amount of non-recycled plastic, expressed in kilograms, found in the products subject to the tax.

The applicable tax rate is €0.45 per kilogram of non-recycled plastic contained in the products subject to the tax. When a product subject to the tax is composed of plastic and other materials, only the non-recycled plastic contained in that product is taxed.

The amount of recycled plastic in the products subject to the tax must be certified by an entity duly accredited to issue certification under the UNE-EN 15343:2008 “Plastics. Recycled plastics. Traceability and conformity assessment of plastics recycling and recycled content” or the standards that replace them.

EXTERNA is a Certification Body Accredited by ENAC for certification under the UNE-EN 15343:2008 standard “Plastics. Recycled plastics. Traceability and conformity assessment of plastics recycling and recycled content”.

Products exempted from the plastic tax

The standard establishes exemptions for non-reusable packaging containing plastic when intended for medical functions, such as medicines, medical devices, food for special medical uses, infant formula for hospital use or hazardous waste of sanitary origin.

Impact on consumers

Although the tax is indirect, it is expected that manufacturers will eventually pass on its cost to the final price of their products, which could result in an increase in the price of the final product to the consumer. Some experts fear that this effect could counteract the VAT reduction approved for certain products. The Spanish Federation of Food and Beverage Industries (FIAB) estimates that the tax will have an impact of 690 million euros on companies.

Contact with us

If your organisation is subject to the plastic tax and you need to have an ENAC Accredited Entity for the UNE-EN 15343:2008 you can count on EXTERNA to get your Accredited certificate to reduce the tax rate to be paid. You can contact us at www.externa.es or by email at info@externa.es.

We will be pleased to help you.