Excluded are products that form an integral part of the good and are necessary to contain, sustain or preserve the good throughout its useful life and all its elements are intended to be used, consumed or disposed jointly.

Tax point will take place depending on each taxable event:

At the time of the importation of these products within the Spanish territory according to the EU Customs Legislation. At the time of the introductions of these products within the Spanish territory, coming from another EU country. At the time of the first supply of these products by the manufacturer in favor of the acquirer in Spain. In case of payments in advance, when these payments may take place.

The taxable base is formed by the amount in kilograms of plastic contained in the packaging of its objective scope with Eur. 0,45 per kilogram of non-reusable plastic.

It will not be included in the taxable base the amount of recycled plastic duly certified by an entity accredited to issue a certification under the UNE-EN 15343:2008 standard.

Exempted transactions

• Exports and intra-EU supplies of products under the scope of the tax, together with exemptions linked to the use given to the packaging (for example, the packaging of medicines, medical and hospital uses or the plastic rolls used in bales or bales for silage of fodder or cereals for agricultural or livestock use) and for packaging whose weight of plastic does not exceed 5 kilograms.
• It is also foreseen a tax deduction/credit/refund system for those products which, having been taxed, are not going to be used in the Spanish territory  (for example, in case of destruction), determining the non-taxation if such circumstances occur before the accrual.
• In addition, are excluded from the tax packaging which, although may perform functions of containment, protection or handling of goods, are not designed to be delivered together with them.

Compliance and invoicing obligations

• Compulsory registration of taxpayers within the relevant Spanish Tax Territorial Register (which also applies to representatives in Spain of non-based taxpayers).
• Obligation to e-file the relevant tax returns (monthly or quarterly depending on the VAT settlement period of the taxpayer).
• Manufacturers should keep accounting ledgers through the website of Spanish Tax Authorities. It is likely to use the real-time reporting of transactions already applicable in the framework of excise duties, so called SILICIE. For those who make intra-EU acquisitions a stock record book has to be submitted the the Spanish Tax Office.
• Importers of plastic packages will assess the tax debt through the Import SAD document without being obliged to meet the previous obligations.
• Despite there is not foreseen the legal obligation of charging the tax quotes onto the recipient of products which fall on the scope of the tax, manufacturers must reflect on the invoice the amount of non-recycled plastic and the amount of tax due or, where applicable, the application of any exemption.