Spain
“Plastic tax”, a new special tax on non-reusable plastic packaging, is introduced by Law 7/2022, of April 8, on Waste and Contaminated Soil for a Circular Economy
This tax is applicable not only to companies involved in the production or distribution of packaging, but also all importers or intra-Community purchasers of plastic packaging (with or without content).
The Plastic Tax is an indirect (excise) tax with an environmental purpose. It aims to internalize the environmental costs related to the manufacturing and consumption of plastic packaging in the price of final products. The objective scope of the Plastic Tax is delimited by the terms “packaging”, “disposable” and “plastic”, as defined in the law itself. In particular, the broad definition of packaging in the law means that not only primary or sales packaging is taxed, but also secondary or collective packaging and tertiary or transport packaging.
Taxable products are:
- Non-reusable packaging that contains plastic.
- Semi-finished plastic products intended for the manufacture of packaging (preforms, thermoplastic films).
- Plastic products that enable packaging to be closed, marketed or presented.
The base for the Plastic Tax is quantity, expressed in kilograms, of non-reusable plastic packaging.
Please note that the transport packaging material used for our products delivered and transported to you may be subject to this Plastic Tax.
Please find below an overview of packaging material typically used by INEOS Styrolution, including the relevant expected and generalized weights per unit and the type of used material (recycled/non-recycled).
Please note that this information is provided to you on a voluntary basis and the weights given are only an estimate of average weights per transport packaging unit (full pallet). The actual weight may differ.
It remains your own responsibility to perform the necessary weighing and to ensure compliance with the Spanish Plastic Tax, if applicable.