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SPI Regulation Tracker

Packaging rule · Spain · Tax or levy

Spain special tax on non-reusable plastic packaging

Packaging tax or levy covering plastic in Spain, set by Cortes Generales (Spain). Applies since 1 January 2023.

By the SPI teamRule ID PR-ES-001Source consulted 13 October 2026Verified 13 October 2026
Sourced facts

The rule

Recorded from the official source named below. Rates and dates are as the source states them on the date it was consulted.

Jurisdiction
Spain
Authority
Cortes Generales (Spain)
Rule type
Tax or levy
Materials
Plastic
Status
In force Enacted
Rate or target
0.45 EUR/kgApplies to the non-recycled plastic content.
Adopted or published
8 April 2022
Applies from
1 January 2023
From the source

“El tipo impositivo aplicable es de 0,45 euros por kilogramo de plástico no reciclado”

Official source Agencia Tributaria: Impuesto especial sobre envases de plástico no reutilizables, base imponible, tipo impositivo y cuotaOfficial (government or regulator) · consulted 13 October 2026

Deadlines

Key dates

  1. Adopted or published 4 years and 6 months ago

  2. Applies from 3 years and 9 months ago

  3. Source consulted by the SPI team today

  4. Re-checked by a second SPI team member today

SPI analysis

What it means

SPI analysis Our reading of the official source above. Not legal advice; always rely on the official text.

SPI summary

Spain taxes non-reusable plastic packaging at EUR 0.45 per kg of non-recycled plastic (article 78 of Law 7/2022 on waste and contaminated soils, Title VII), applying since 1 January 2023. The tax is collected by the Agencia Tributaria.

In practice

Spain taxes non-reusable packaging containing plastic at EUR 0.45 per kg of non-recycled plastic, under Title VII of Law 7/2022, applying since 1 January 2023. The taxable events are manufacture, import or intra-EU acquisition, and semi-finished products such as preforms, sheets and closures are also taxed. Recycled plastic is excluded only if certified by an accredited entity, so converters and importers into Spain need recycled-content certification and weight data per component to manage cost.

Who is in scope

  • Non-reusable packaging containing plastic used in Spain, taxed on its non-recycled plastic content
  • Semi-finished plastic products intended for packaging, such as preforms and thermoplastic sheets, and plastic closures
  • Manufacture, import and intra-EU acquisition of these products

Who is not

  • Certified recycled plastic content
  • Paints, inks, lacquers and adhesives to be incorporated into packaging
  • Imports or intra-EU acquisitions where non-recycled plastic does not exceed 5 kg
  • Packaging for medicines, medical devices, special medical foods, hospital infant formula, healthcare hazardous waste, and agricultural silage rolls

What to do and by when

  1. NowMap plastic weight and certified recycled share for each packaging component manufactured in or brought into Spain.
  2. NowCheck that recycled-content certificates come from an accredited entity, as declarations alone ceased to be accepted after the first 12 months.
  3. NowBudget for the EUR 0.45 per kg charge and compare with the UK Plastic Packaging Tax if both markets are supplied.

Related rules

  • PR-ES-002 Spain Royal Decree 1055/2022: packaging EPR and reuse targets
    Same jurisdiction: RD 1055/2022 supplies the packaging definition used by the tax.
  • PR-GB-001 UK Plastic Packaging Tax
    Same type elsewhere: UK Plastic Packaging Tax.
  • PR-EU-017 EU plastic own resource on non-recycled plastic packaging waste
    EU plastic own resource paid by Member States on non-recycled plastic packaging waste.
  • PR-EU-018 Proposed increase of EU plastic own resource to EUR 1/kg from 2028
    Proposed increase of the EU plastic own resource from 2028.

Where the record is unclear

  • SPI has not yet reviewed the full Title VII articles of Law 7/2022 (registration, filing periods, accrual). Scope and exemptions here are taken from the preamble.
  • Whether Spain will amend the tax in light of the PPWR is not stated on the sources consulted.

Sources for this note

  1. Agencia Tributaria: Impuesto especial sobre envases de plástico no reutilizables, base imponible, tipo impositivo y cuota Consulted 13 October 2026
  2. BOE: Ley 7/2022, de 8 de abril, de residuos y suelos contaminados para una economía circular (BOE-A-2022-5809), preamble section XII Consulted 13 October 2026
  3. BOE: Real Decreto 1055/2022, de 27 de diciembre, de envases y residuos de envases (BOE-A-2022-22690) Consulted 13 October 2026

Note written by the SPI team on 13 October 2026.

Where it sits in the tracker

  • One of 2 packaging rules we track in Spain, of which 1 are tax or levy rules.
  • In all, 4 tax or levy rules are tracked across 3 jurisdictions. Compare them below

Company profiles that map to this rule

Companies whose SPI profile lists this rule in its regulatory exposure, based on where they report selling. Not company-reported.

Audit trail

Change history

Verified: a second SPI team member re-checked every fact above against the source on 13 October 2026. Any later change to the facts sends the rule back to Sourced and is logged here.

  1. Verified by a second SPI team member

  2. Changed: SPI summary, source, source link, quote

  3. Added to the tracker

Spotted an error? Write to sales@strategicpackaginginsights.com quoting PR-ES-001 and the source. Corrections are logged in this history.

Other jurisdictions

Tax or levy rules elsewhere

The same type of rule for the same materials in other jurisdictions, by the date it applies.

RuleWhereTypeMaterialsStatusApplies from
EU plastic own resource on non-recycled plastic packaging wastePR-EU-017European UnionTax or levyPlasticIn force1 January 2021
UK Plastic Packaging TaxPR-GB-001United KingdomTax or levyPlasticIn force1 April 2022
Proposed increase of EU plastic own resource to EUR 1/kg from 2028PR-EU-018European UnionTax or levyPlasticProposed–

Every tax or levy rule in the tracker

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Questions people bring
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  2. Q2

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