The new special tax on non-recyclable plastic packaging comes into force. Law 7/2022, of April 8, on waste and contaminated soils for a circular economy, introduced this tax into the Spanish tax system. The law stipulated 2023 as the date of entry into force, leaving, however, many fundamental aspects for a subsequent regulatory development.
This regulatory development has been published on December 30, 2022, the last working day of the year. It is Order HFP/1314/2022. But this has not prevented the regulator to establish the date of entry into force of the tax on January 1st, 2023.
Special tax on non-recyclable plastic packaging
The new tax applies throughout Spain and affects:
- Non-recyclable packaging containing plastic.
- Semi-finished plastic products used to obtain such packaging.
- Products containing plastic intended to allow the closure, marketing or presentation of non-reusable packaging.
The tax is levied on the manufacture, importation or intra-community acquisition of the products that are part of the objective scope of the tax.
Exceptions to the special tax on plastic packaging
However, it is established that the following cases are not subject to the tax:
Firstly, the manufacture of the aforementioned products when, prior to their sale, they are destroyed or are no longer suitable for use.
Secondly, the manufacture of such products when they are sent outside Spain.
In addition, the manufacture, importation or intra-Community acquisition of paints, inks, lacquers and adhesives, designed to be incorporated into the products affected by the tax.
Finally, the manufacture, importation or intra-Community acquisition of products affected by the tax which may be used for the containment, protection and handling of goods, but which are not designed to be delivered together with the goods.
Likewise, exemption cases are established, among which we can highlight the import or intra-community acquisition of the mentioned products when they do not exceed 5 kilograms per month. Also the intra-community acquisition of the products when before having to self-assess the tax, they have been sent out of Spain.
Taxable base and taxation of the tax
The taxable base will be the kilograms of non-recycled plastic contained in the products subject to the tax.
And the tax rate will be €0.45 per kilogram.
The obligations of the taxpayers of the tax are detailed below. Differentiating between manufacturers, intra-community purchasers and importers.
Obligations of the taxpayers of the tax on plastic packaging
A distinction is made between manufacturers, intra-community purchasers and importers.
Manufacturers
Those who manufacture in Spain the products affected by this tax must register in a specific Register, and a CIP code will be assigned to them. Registration must be made before starting the activity. In the case of taxable persons who already carried out the activity before January 1, 2023, the deadline is January 30, 2023.
When selling the products within Spain, they must charge the tax to the customer and include it in the invoice.
They will have to settle the tax via Form 592, on a quarterly basis. Monthly if your VAT liquidation period is also monthly. The deadline for submission is 20 calendar days following the end of the liquidation period. They must also keep an accounting of the products affected by the tax, through the AEAT website, and must complete it in the month following the end of the liquidation period.
Intra-Community purchasers
Those acquiring in Spain products affected by the tax coming from another EU country must also register in a specific Register and a CIP code will be assigned to them. The registration must be made before starting the activity. In the case of taxable persons who already carried out the activity before January 1, 2023, the deadline is January 30, 2023.
Unlike manufacturers, they must not pass the tax on to their customers.
They must self-recharge the tax and settle it via Form 592 on a quarterly basis. Likewise, monthly if their VAT liquidation period is also monthly. The deadline for submission is 20 calendar days following the end of the liquidation period. They must also keep an inventory accounting of the products affected by the tax, through the AEAT website, and must complete it in the month following the end of the liquidation period.
In their self-assessment of the tax, these taxpayers will declare the quotas of the tax accrued for the acquisitions carried out. And they will deduct the quotas already paid for acquisition of products affected by the tax in which some of the following circumstances have taken place:
- Firstly, that they have been sent out of Spain.
- That before being received by the purchaser, they have been destroyed or have ceased to be usable.
- Finally, that they have been returned by the purchaser to the seller for destruction or reincorporation into the manufacturing process.
If the final balance is negative, it will be compensated in the following periods, up to a maximum of 4 years. A refund may be requested if the balance is negative in the last self-assessment of the year.
Importers
Those who import into Spain products affected by the tax from non-EU countries must pay the tax at Customs when importing. The tax will be settled in the import SAD.
They do not have to register in the Register, file Form 592 or keep stock accounts through the AEAT website. Neither must they pass the tax on to customers.
They may request a refund of the tax paid on imports of products affected by the tax, when:
- Said products are sent outside Spain.
- That before being received by the purchaser, they have been destroyed or have ceased to be usable.
- That they have been returned by the purchaser to the seller for their destruction or reincorporation into the manufacturing process.
This request for return shall be made via Form A22. The deadline is the first twenty calendar days following the end of the quarter in which the events giving rise to the request occurred.