Plastic Tax: Spain

• Manufacture 
• Import
• Intra-Community acquisition

• Semi-processed plastic products intended for the production of packaging, such as thermoplastic preforms or sheets.
• Products containing plastics intended to enable the closure, marketing or presentation of non-reusable packaging.

The cases of non-taxation refer to the manufacture, import or intra-Community acquisition of products subject to the tax and take into consideration the characteristics of the product or its destination. Specifically, the following are cases of non-taxation:

• The manufacture of products subject to the tax when they are destroyed or rendered unsuitable for use prior to the taxable event.
• The manufacture of products subject to the tax when they are intended to be sent directly outside Spanish territory by the manufacturer or by a third party in his name or on his behalf.
• The manufacture, import or intra-Community acquisition of paints, inks, lacquers and adhesives designed to be incorporated into the products covered.
• The manufacture, import or intra-Community acquisition of non-reusable packaging containing plastic when it is not designed to be delivered together with the goods.

• The manufacture, import or intra-Community acquisition of non-reusable packaging containing plastic when it is intended for use in medicines, medical devices, foodstuffs for special medical purposes, infant formulae for hospital use or hazardous waste of medical origin.
• The manufacture, import or intra-Community acquisition of semi-finished plastic products when they are intended to be used as packaging for medicinal products, medical devices, foodstuffs for special medical purposes, infant formulae for hospital use or hazardous waste of medical origin.
• The manufacture, import or intra-Community acquisition of products containing plastic when they are intended to enable the closure, marketing or presentation of single-use packaging for medicines, medical devices, foodstuffs for special medical purposes, infant formula for hospital use or hazardous waste of medical origin. 

• The import or intra-Community acquisition of non-reusable packaging containing plastic when it is introduced into Spanish territory for use in medicines, medical devices, foodstuffs for special medical uses, infant formula for hospital use or hazardous waste of medical origin.
• The manufacture, import or intra-Community acquisition of plastic rolls used in bales or bales for silage of fodder or cereals for agricultural or livestock use.
• The intra-Community acquisition of products subject to the tax when, prior to the deadline for filing the corresponding self-assessment, they are intended to be sent directly out of Spanish territory by the intra-Community acquirer or by a third party in his name or on his behalf.
• The intra-Community acquisition of products subject to the tax when they are destroyed or rendered unsuitable for use before the end of the deadline for filing the corresponding self-assessment.
• The import or intra-Community acquisition of non-reusable packaging when the total weight of non-recycled plastic contained therein does not exceed 5 kilograms in one month. In the case of import, the SAD must indicate that this exemption applies.
• The manufacture, import or intra-Community acquisition of semi-finished plastic products when they are not intended to obtain non-reusable packaging containing plastic.
• The manufacture, import or intra-Community acquisition of products containing plastic when they are not intended to enable the closure, marketing or presentation of non-reusable packaging containing plastic.

• Manufacture: the taxable event shall occur when the tax is first supplied or made available to the acquirer.
• Import: the taxable event shall occur at the time when the taxable event for import duties occurred, in accordance with the customs legislation
• Intra-Community acquisition: when the taxable event for VAT purposes takes place

• Failure to register in the Territorial Register of the tax on non-reusable plastic packaging: EUR 1,000 
• Failure to appoint a representative by taxpayers not established in that territory: EUR 1,000 
• False or incorrect certification by the duly accredited entity of the amount of recycled plastic, expressed in kilograms, contained in the products that form part of the target scope of the tax: a proportional financial of 50 Percent of the amount of the tax payments that may have not been paid, with a minimum amount of EUR 1,000. The penalty shall be increased by 25 Percent if there is repeated commission of tax offences. This circumstance shall be assessed when the offender, within the two years prior to the commission of the new offence, has been sanctioned by a final administrative decision for the same conduct.
• Undue use by the purchasers of the products that form part of the target scope of the tax of the exemptions set out in Article 75.a) and g) because the actual destination of the products is not the one stated in those letters: with a proportional penalty of 150 Percent of the tax benefit unduly enjoyed, with a minimum amount of EUR 1,000.
• Incorrect entry on the invoice or certificate of the data referred to in Article 82.9: EUR 75 for each invoice or certificate issued with the incorrect entry of the data referred to the article.