Spain's tax on non-reusable plastic packaging

Spain's tax on non-reusable plastic packaging is a national tax created by Law 7/2022 on waste and contaminated soils for a circular economy. It has applied since 1 January 2023 and taxes non-reusable plastic packaging with an environmental purpose linked to waste prevention and the use of recycled plastic. It is administered by the Spanish Tax Agency (Agencia Tributaria).

How it is calculated

The tax rate is 0.45 euros per kilogram of non-recycled plastic contained in the packaging. Because the amount due depends on non-recycled plastic, the recycled content of each package influences how much is paid. That is why it pays to know the exact composition of the packaging a company manufactures, imports or acquires.

Who pays it

• Manufacturers: manufacturers of the packaging subject to the tax are taxpayers.
• Importers: so are those who import this packaging.
• Acquirers from other EU Member States: those who acquire packaging in other Member States of the European Union.

Relationship with other packaging rules

• Packaging legislation: the PPWR (EU Packaging and Packaging Waste Regulation 2025/40) regulates packaging at European level, and in Spain Royal Decree 1055/2022 on packaging and packaging waste is part of the regulatory framework alongside the tax.
• Extended producer responsibility: packaging producers also have extended producer responsibility obligations, which they usually meet through a producer responsibility organisation (PRO).
• Ecodesign: ecodesign for packaging helps to reduce the plastic used and to incorporate recycled material.

What your company can do

Measuring how much plastic, and of which type, each package contains is the basis for estimating the tax and for calculating the organisation's plastic footprint. Having that data with traceability by supplier and by item makes filing, internal review and audits easier. This tax is a separate instrument from the EU contribution based on non-recycled plastic packaging waste, which Member States pay into the EU budget.

At Manglai we automate the collection and traceability of ESG data, such as carbon footprint, waste management and product footprint data, and our AI reads supplier invoices and documents in PDF. That helps you keep your data organised, aligned with the GHG Protocol methodology and ready for audit. Discover how Manglai can help you.