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On January 1, 2023, Law 7/2022, of April 8, on waste and contaminated soils for a circular economy, came into force.
This new provision contains important new developments with regard to the activity – both ours, as logistics operators, and that of our customers, as it establishes new taxes levied on the purchase of non-reusable plastic packaging, in order to reduce its entry into Spain.
In this article we will analyze the most important aspects of this new regulation, as well as the implications for agents in the supply chain.
WHY THIS TAX?
The Law on Waste and Contaminated Soil for a Circular Economy is part of the measures undertaken within the EU to minimize the impact of waste in general. Throughout its 118 articles, it regulates the generation and treatment of waste, in accordance with European directives.
In addition, this tax is intended to partially finance the Next Generation funds, aimed at obtaining resources to alleviate the consequences of the pandemic.
As far as eGlobe is concerned, Articles 67 to 83 are particularly relevant, as they establish new tax obligations with respect to packaging entering Spanish territory from our import activity. The objective is, once again, to reduce as much as possible the use of non-recycled plastics from non-reusable packaging and its complements.
WHAT IS THE PURPOSE OF THIS TAX?
The tax is levied on the amount of non-recycled plastic, expressed in kilograms, contained in the packaging and its complements.
To prove the part of recycled plastic in the packaging, we must present the certification issued by an accredited company, in accordance with the UNE-EN 15343:2008 standard “Plastics. Recycled plastics. Traceability and conformity assessment of plastics recycling and recycled content”.
WHAT DO WE CALL NON-REUSABLE PACKAGING?
Packaging is considered to be any product intended to provide the function of containing, protecting, handling, distributing and presenting goods. This particularly affects:
● Plastic bags, films, shrink wrap, trays, boxes, bottles….
● Plastic semi-finished products intended for the production of plastic and products containing plastic intended for sealing.
Also, containers that have not been conceived, designed or marketed for subsequent reuse, either in subsequent circuits and rotations or to be refilled for the same purpose for which they were designed, are considered non-reusable.
Finally, the law also affects packaging complements, such as caps, film paper, plastic covers for clean laundry clothes, screen protection films, candy wrappers, etc.
HOW DOES THIS TAX AFFECT US?
Any intra-EU purchaser, or extra-EU importer, who deals with non-recycled plastics, must register in the census of taxpayers, in order to comply with their tax obligations in this respect.
Payment of the tax is made at the time of entry of the material into Spain, for which purpose the self-assessment form provided for this procedure must be submitted.
In the event that the containers or products are destined for sale outside the national territory, the tax refund may be requested by means of the corresponding application.
HOW MUCH WILL WE HAVE TO PAY?
In Spain, the tax amounts to €0.45 per kilogram of non-recycled plastic. If the packaging contains a combination of recycled and non-recycled plastics, the tax is applied exclusively on the proportion of non-recycled plastic, which will have to be accredited through a company accredited to certify in accordance with the UNE -EN 15343:2008 standard.
DOES THIS TAX AFFECT ALL NON-RECYCLED PLASTIC PACKAGING?
No. The law contemplates some cases in the assumptions not subject to the payment and also important exemptions.
The assumptions that are considered not subject to payment of the tax are the following:
● Deliveries of packaging outside Spanish territory, provided that the departure is accredited.
● Deterioration or destruction of the containers, as long as it is proved before the AEAT (Spanish Tax Agency).
● Components that are to be incorporated into the packaging products, such as paints, inks, lacquers and adhesives.
● Packaging and complements that, being able to develop the functions of containment, protection and handling of the goods, are not designed to be delivered together with these goods.
● The import or intra-Community acquisition, when the total weight of non-recycled plastic does not exceed 5 kg in one month.
● Semi-finished plastic products when they are not intended to obtain non-reusable packaging.
● Products containing plastic, when they are not intended to enable the closure, marketing or presentation of non-reusable packaging containing plastic.
Likewise, the following cases are exempt from payment of the tax:
● Non-reusable containers of medicines, sanitary products, foodstuffs for special medical uses, infant formula for hospital use or hazardous waste of sanitary origin.
● Plastic rolls used in bales or bales for silage of fodder or cereals for agricultural or livestock use.
WHAT ARE THE PENALTIES FORESEEN FOR NON-COMPLIANCE?
● 1,000 euros for non-registration in the census of taxpayers.
● Incorrect declaration of the Kg of plastic, penalty of 50% of the unpaid quotas with a minimum of 1,000 euros. The penalty will be increased by 25% if there is repetition.
● Incorrect application of exemptions, penalty of 150% of the tax benefit unduly applied, with a minimum amount of 1,000 euros.
● Incorrect data in the sales invoice, penalty of 75 euros per invoice or certificate issued incorrectly.
EGLOBE, COMMITTED TO THE ENVIRONMENT
Any measure aimed at combating the effects of climate change deserves our welcome. From eGlobe, as a Barcelona and international freight forwarder, we hope that this new tax will contribute to the reduction of waste.
We invite you to contact eGlobe if you need more information about our initiatives in favor of the preservation of our planet, as well as any information that will help to facilitate your activity in any activity of import, export or transport of goods to or from any country in the world.