The new special tax on non-reusable plastic packaging (IPNR) came into force on 1 January 2023. This tax is an economic instrument whose main purpose is to encourage the circular economy and reduce the generation of plastic waste. This tax is regulated in chapter I of title VII of Ley 7/2022, de 8 de abril, de Residuos y suelos contaminados para una economía circular (articles 67 to 83).
In addition, on 30 December the Orden HFP/1314/2022 was also published, which regulates the forms for filing this tax, registration in the Territorial Register and the accounting of the affected products. This new regulation affects all boxes, packaging, packing tapes, films and shrink-wrap material containing non-reusable plastic.
Below we summarise all the information you need to know about the special tax on non-reusable plastic packaging.
Who the special tax on non-reusable plastic packaging applies to
The tax on non-reusable plastic packaging is a levy whose taxable event is the manufacture, import, intra-Community acquisition and irregular possession. It applies to the use of plastic packaging in Spanish territory, whether presented empty or containing products. This tax applies to:
- Non-reusable packaging containing plastic.
- Semi-finished plastic products intended for making packaging, such as preforms or thermoplastic sheets.
- Products containing plastic intended to allow the closing, marketing or presentation of non-reusable packaging.
Paints, inks, lacquers and adhesives designed to be incorporated into products intended to contain, protect, handle or deliver goods or products are not subject to this tax. Nor are small imports or intra-Community acquisitions of packaging weighing no more than 5 kg taxed.
Likewise, exempt from the tax are those products intended to contain, protect, handle, distribute and present medical devices, medicines, foods for special medical purposes, infant formula for hospital use or hazardous healthcare waste, as well as plastic rolls for agricultural and livestock silage.
In addition, the tax base consists of the quantity of non-recycled plastic, expressed in kilograms, and the tax rate will be 0.45 euros per kilogram. The weight of the recycled plastic contained in the products must be certified by a body accredited to issue the corresponding certification under standard UNE-EN 15343:2008. False or incorrect certification will be penalised with a minimum fine of 1,000 euros.
How the special tax on non-reusable plastic packaging is managed
Orden HFP/1314/2022 sets out form 592 for submitting self-assessments of the tax and form A22 for requesting refunds.
Form 592 must be submitted and, where applicable, the tax debt paid within 20 calendar days following the end of the relevant settlement period, which coincides with the calendar quarter. Where the VAT settlement period is monthly, the calculation will also be monthly. And form A22 must be submitted within the first 20 calendar days following the end of the quarter in which the events occur.
In addition, intra-Community manufacturers and acquirers must register in the Territorial Register of the Oficina Gestora of the AEAT. The registration application must be accompanied by the following documentation:
- Documentation proving authority of representation, when the obligated party acts through a representative.
- Identification and description of the establishment in which manufacturers carry out their activity.
- Indication of the Impuesto sobre Actividades Económicas heading that applies.
Finally, all contributing manufacturers are required to keep accounting records of the products subject to the tax in the format set out in Annex V of this Order HFP/1314/2022. In addition, intra-Community acquirers who are required to register in the territorial register must keep a stock record book, in the format of Annex V.
At CH Química we are specialists in chemical products for industrial, institutional and service maintenance. Our commitment to the environment lies in manufacturing sustainable, biodegradable products and in carrying out good waste management. If you have any questions or would like more information, do not hesitate to contact us.