Plastic tax in Spain: logistic impact, 2024 regulations and recommendations for importers and freight forwarders

As of January 1, 2023, Spain applies an excise tax on non-reusable plastic packaging, regulated by Law 7/2022. This tax affects:

• Non-reusable containers containing plastic.
• Semi-finished products (such as preforms or sheets) intended for the manufacture of packaging.
• Closure or presentation elements (caps, handles, shrink film, etc.).

The tax rate is €0.45 per kilo of non-recycled plastic. To deduct the recycled part, an accredited certification under the UNE-EN 15343:2008 standard is required, which has been mandatory since 2024.

This tax does not only affect Spanish manufacturers, but also importers and intra-Community purchasers. Foreign companies introducing this type of products must have fiscal representation in Spain.

How does it affect transportation and the supply chain?

The tax has direct implications on import, storage, transportation and distribution operations:

1. More complex customs documentation
   Importers must register in the Territorial Tax Register and declare non-recycled plastic in each operation. In addition, they must keep a stock record book and keep the certificates.
2. Increased operating costs
   Although the tax is paid by the first agent in the chain, its impact is passed along the logistics process. This can influence packaging, transportation and freight forwarding rates.
3. Packaging management in international transit
   Many companies need to reconsider the type of packaging used for goods destined for Spain, opting for more sustainable or reusable options.

Recommendations for companies in the sector

• Exhaustive documentary control
  Make sure to correctly record the kilos of non-recycled plastic and include valid certificates. Avoid penalties for formal errors.
• Packaging Review
  Evaluate the use of sustainable materials or suppliers that already include certified recycled plastics. This reduces the tax base.
• In-house training and tax consulting
  Train your teams on new regulatory requirements. Specialized customs advice is key to avoid incidents.
• Collaboration with customers and manufacturers
  Inform your customers about the impact of the tax. It is advisable to review invoicing clauses to avoid disputes over additional costs.

Conclusion

This tax is part of a broader strategy to boost the circular economy and reduce the use of non-recyclable plastics. As a freight forwarder with more than 50 years of experience, it is essential to anticipate regulatory changes and offer customers an informed and adapted service.