On January 1, 2023, the Law 7/2022, of April 8, enters into force on waste and contaminated soil for a circular economy (articles 67 to 83). This law will impose as a novelty the Tax on non-reusable plastic containers. The law aims to reduce the generation of plastic waste and improve the management of waste whose generation cannot be avoided.
It will be a tax of an indirect nature that falls on the use in Spanish territory of non-reusable containers that contain plastic, whether they are empty or contain, protect, manipulate, distribute and present commodity. This measure is related to the fact that on January 1, 2021 a contribution based on the waste of non-recycled plastic packaging was introduced as a new source of income for the EU budget for the period 2021-2027.
This tax will be applicable in all areas of manufacturing and importation of plastic products except packaging which, forming an integral part of the merchandise, is necessary to contain it , sustain or preserve it throughout its life cycle and is intended to be used, consumed or disposed of together with it.
In other words, the manufacturing and importing companies are going to pay this tax for a the plastic bag of the polyethylene shower cap, but not for the shower cap itself, to give an example. Also the bottles, tube and their caps of these PET containers, of cosmetics, such shampoo, etc. will be subject to this tax.
Our company, producer and importer of these amenities products, will do everything possible not to increase the prices of our items that will be affected by this new tax.
SOURCES:
THE WASTE LAW (BULLETIN OFFICIAL OF THE STATE OF SPAIN)
INFORMATION (MINISTRY OF FINANCE OF SPAIN)
QUESTIONS AND ANSWERS (THE SPANISH TAX AGENCY)
by ADMIN on 27/10/2022