On 9 April 2022, Spain published Law 7/2022 (Ley 7/2022) on waste and contaminated soils for a circular economy, whose Articles 67 to 83 require that tax shall be charged on non-reusable plastic packaging supplied in Spain from 1 January 2023, that is, Tax on Non-Reusable Plastic Packaging (Impuesto sobre Envases de plástico no reutilizables).

The tax applies to non-reusable packaging containing plastic, whether empty or containing products. The tax rate is 450 EUR/t (0.45 EUR/kg) plastic. Their Spanish producers and importers shall pay the tax to the Spanish Tax Agency (AEAT).

The corresponding tax can be exempted if there is recycled plastic in the packaging, provided the material has been certified by an accredited entity under standard UNE-EN 15343:2008 or the superseding standard. The certifying entity shall be accredited by the Spanish National Accreditation Body (ENAC) or by other designated national accreditation bodies of any other EU Member States.

Intertek is accredited by Spanish ENAC and is able to provide testing and certification services on UNE-EN 15343:2008, to assist international businesses in reducing the tax on packaging to Spain.

Intertek continuously monitors the evolution of policies, regulations, and standards and provides a variety of recycled plastic-related services and solutions to businesses, manufacturers, suppliers, and retailers. Intertek assists local and international businesses in ensuring that their products meet global quality, safety, social, and environmental responsibility standards.

Contact Windows
Yana Yang
0755 26020126
Yama.yang@intertek.com