{"id":17161,"date":"2021-10-10T13:53:25","date_gmt":"2021-10-10T11:53:25","guid":{"rendered":"https:\/\/staging.armandoalvarez.eurocastaliahost4.com\/uncategorized\/impuesto-especial-sobre-envases-de-plastico-no-reutilizables\/"},"modified":"2022-05-30T11:15:22","modified_gmt":"2022-05-30T09:15:22","slug":"special-tax-on-non-reusable-plastic-packaging","status":"publish","type":"post","link":"https:\/\/staging.armandoalvarez.eurocastaliahost4.com\/en\/tax-on-non-reusable-plastic-packaging\/special-tax-on-non-reusable-plastic-packaging\/","title":{"rendered":"Special tax on non-reusable plastic packaging"},"content":{"rendered":"

KEY ASPECTS<\/p>\n

To make the job easier for our clients and to clarify any questions they may have regarding the entry into force of the special tax on non-reusable plastic packaging, the Armando Alvarez Group summarizes here the main aspects of this tax.<\/p>\n

Context and taxed products<\/strong><\/p>\n

Within the Draft Law on Waste and Contaminated Soils, the Council of Ministers approved on the 18 May 2021 a special indirect tax, created to reduce the impact of certain plastic products on the environment.<\/p>\n

It is envisaged to come into force in the second quarter of\u00a02022, and it will tax the manufacture, import or intra-community acquisition of non-reusable plastic packaging <\/strong>that will be used in the Spanish market.<\/p>\n

The purpose of this tax is to promote the circular economy, encourage reuse and recycling, as well as to prevent the generation of waste.<\/p>\n

It will be applied to non-reusable plastic packaging, if it is empty or it contains, protects, handles, distributes or presents goods.<\/p>\n

Also, products that are semi-manufactured from the above, such as preforms or thermoplastic sheets, plastic products for closures, such as lids and products comprised of one or more materials that contain plastic.<\/p>\n<\/div>

\u00a0<\/h4>\n

Which plastic packaging is exempt?<\/strong><\/p>\n

To purposes of this tax, the following is exempt:<\/p>\n

 <\/p>\n<\/div>

<\/span><\/div>

Agriculture<\/strong>
\nPlastic rolls for fodder or grain silage<\/p>\n<\/div><\/div><\/div>

\"icono<\/span><\/div>

Health products<\/strong>
\nPackaging for medications and health products<\/p>\n<\/div><\/div><\/div>

<\/span><\/div>

Exports<\/strong>
\nProducts to be exported<\/p>\n<\/div><\/div><\/div>

<\/span><\/div>

Reusable products<\/strong>
\nProducts conceived, designed and marketed to be refilled or reused<\/p>\n<\/div><\/div><\/div>

<\/span><\/div>

Certified mechanically recycled<\/strong>
\nCertified amount of mechanically recycled plastic contained in a product<\/p>\n<\/div><\/div><\/div><\/div>

 <\/p>\n

How is the tax calculated?<\/strong><\/p>\n

The basis for the tax calculation is the amount of NON-recycled plastic contained in the item and the tax rate is 0.45 \u20ac\/kg.<\/p>\n

An example of this calculation is:<\/p>\n<\/div>

<\/span><\/div>

This tax would be part of the tax basis for VAT.<\/p>\n

 <\/p>\n

Frequently asked questions<\/strong><\/p>\n