Tax on non-reusable plastic packaging

In Spain, the implementation of the tax on non-reusable plastic packaging is part of a broader approach to sustainability and the reduction of negative environmental impacts associated with excessive plastic use

This tax aims to levy the amount of non-recycled plastic present in specific products. Primarily, it applies to non-reusable plastic packaging, semi-finished products intended for its production, and other elements that facilitate its closure, marketing, and presentation.

The taxable base of the tax is calculated based on the amount of non-recycled plastic contained in the mentioned products. The tax rate has been set at €450 per ton (€0.45/kg).

There are certain exemptions and refunds that taxpayers can apply for:

  • Exported products: Products exported outside the Spanish territory are exempt from the tax.
  • Products returned for destruction or reincorporation into the manufacturing process.
  • Waste with a destruction certificate: To apply for the tax refund in the case of waste, it is necessary to submit a destruction certificate issued by a waste manager.
  • Packaging for medical and sanitary uses: Packaging used for medicines, medical products, foods for special medical purposes, hospital-use infant formulas, or hazardous waste of sanitary origin are exempt from the tax.

At Ttpack, we are always committed to finding flexible packaging solutions that suit your needs, considering criteria such as efficiency, functionality, and costs. Since each case is unique, here are some strategies to reduce the impact of the tax:

  • Reduce the thickness and weight of the packaging: Optimize the packaging design to minimize the amount of non-recycled plastic.
  • Substitute materials: Explore the possibility of using less dense thermoplastics to reduce the taxable base of the tax.
  • Incorporate recycled materials: Use materials of recycled origin in packaging manufacturing to reduce the amount of non-recycled plastic.

plastic packaging

The tax on non-reusable plastic packaging is a crucial measure in the fight against plastic pollution and the promotion of sustainable practices in the industry.

At Ttpack, we are here to help you adapt to these new regulations and find packaging solutions that benefit both your business and the environment. Contact us for more information on how we can assist you in facing this challenge and moving towards a more sustainable future.