Key takeaways
- The Spanish plastic tax applies €0.45/kg to non-recycled plastic packaging, with certain exemptions, and affects manufacturers, importers, and EU purchasers.
- Extended Producer Responsibility (EPR) makes producers accountable for the waste their products generate, covering packaging, electronics, and batteries.
- Compliance is mandatory—businesses must register, report, and pay applicable taxes or fees to avoid fines or legal consequences.
In short: Since January 1, 2023, Spain charges a plastic tax of €0.45 per kilogram of non-recycled plastic in non-reusable packaging. Separately, Extended Producer Responsibility (EPR) rules make you responsible for the waste your packaging, electronics and batteries create. If you sell these products in Spain, you must register, report and pay, or face fines.
Update (October 2026): The €0.45/kg rate is unchanged. Since 12 August 2026, the EU Packaging and Packaging Waste Regulation (EU) 2025/40 applies, and Spain's packaging EPR register now follows its wider definition of "producer". The Spanish Tax Agency (AEAT) also says that non-permeable coffee capsules are taxable packaging from that date. We have corrected the exemptions below: biodegradable or compostable plastic is not exempt.
Extended Producer Responsibility (EPR) and the plastic tax are key parts of Spain's environmental strategy. Both aim to reduce waste and encourage recycling. In this guide, we explain what EPR and the plastic tax involve and what they mean for businesses operating in Spain.
What is the Spanish plastic tax?
The Spanish plastic tax came into effect on January 1, 2023. Spain brought in this law to reduce the environmental impact of plastic waste. The tax targets a broad range of plastic packaging materials, including single-use items like straws and bags. Its main goal is to encourage a shift to greener alternatives.
Through this tax, the Spanish government wants to reduce plastic use. It also wants to support recycling and reuse schemes and the development of new waste management technologies.
If your business sells or distributes plastic packaging in Spain, you need to know your possible obligations under this tax. It covers all forms of plastic packaging waste, whatever their use. We cover this in more detail in Packaging Waste Regulations and the Impact on E-Commerce Businesses.
The tax applies across Spain, including in Ceuta, Melilla, and the Canary Islands.
Who is liable for the Spanish plastic tax?
The plastic tax in Spain falls mainly on manufacturers and importers of plastic products. For domestic manufacturers, the tax is due on the first sale, or earlier if they receive an advance payment. Importers must pay the tax when goods enter Spain, at the same time as any customs duties.
For intra-EU acquisitions, the tax is due on the 15th of the month after transport to the buyer starts. If the invoice is issued earlier, the tax is due then instead.
What is the scope of the Spanish plastic tax?
The plastic tax Spain rate is set at €0.45 per kilogram of non-recycled plastic waste. Biodegradable or compostable plastic is not exempt; it is taxed like any other non-recycled plastic. Importers and intra-community purchasers get an exemption when their non-recycled plastic does not exceed 5 kilograms in a month.
The tax covers various plastic items, including single-use bags, disposable tableware, food and drink packaging, and certain wrapping materials. However, some packaging is exempt. This includes packaging for medicines, medical devices, special medical foods and hazardous healthcare waste, and plastic rolls for silage bales. Goods sent out of Spain are relieved through an exemption, deduction or refund, depending on who paid the tax. You can also claim a refund of tax paid on exempt items.
Scope of Spanish plastic tax:
- Non-reusable plastic containers.
- Semi-finished plastic products intended for the production of non-reusable plastic packaging.
- Products made of plastic that are meant to be used to close, trade, or display non-reusable containers.
Examples of these products include:
- Plastic bags (including those used for carrying goods, food freezing, vacuum packaging, mailing, nappies, and snacks).
- Disposable plastic tableware (plates, glasses, cups, jugs) and beverage straws.
- Plastic blister packs, boxes, cases, etc.
- Plastic packaging for food and beverages, such as bottles, containers, and wrappers.
- Single-dose containers for food products, pharmacy or perfume products, or for samples used for advertising (even if they can be refilled and reused).
- Plastic mesh or nets (such as those used for fruit, toys, or fishing).
- Plastic bags, trays, and materials used to keep a product sterile.
- Lids and caps for non-reusable containers, whatever the container is made of.
- Plastic rings designed to hold together units of a pack (such as drinks cans).
- Wrapping products, including packing tape, bubble wrap, and pallet covers.
How is the €0.45/kg plastic tax calculated?
You multiply the kilograms of non-recycled plastic in the packaging by €0.45. Recycled plastic is not taxed, but the recycled share must be certified by an accredited body, according to the AEAT.
Worked example:
- You bring 10,000 bottles into Spain. Each contains 30 grams of plastic, of which 25% is certified recycled.
- Non-recycled plastic per bottle: 30 g × 75% = 22.5 g.
- Taxable weight: 10,000 × 22.5 g = 225 kg.
- Tax due: 225 kg × €0.45 = €101.25.
The tax also counts plastic in caps, labels, film and other packaging parts. A false recycled-content certificate is a serious infringement. The fine is 50% of the unpaid tax, with a minimum of €1,000.
How do I become plastic tax compliant?
To comply with the plastic tax, you must first get a digital certificate. Then register online with the Spanish Tax Agency, work out the tax due and make payments on a regular basis. Businesses that don't comply risk penalties and fines. If you are an international business selling or distributing plastic products in Spain, you must appoint a local tax representative.
The main plastic tax steps, according to the AEAT:
- Register before you start: manufacturers and intra-EU acquirers join the Registro Territorial for the tax and receive a plastic identification code (CIP).
- Appoint a representative if you are not established in Spain: the representative must be established in Spain and registered with a power of attorney.
- File modelo 592: the return is quarterly, or monthly if your VAT period is monthly. File and pay within the first 20 calendar days after the period ends.
- Keep stock records: manufacturers keep stock accounts, and intra-EU acquirers keep a stock register filed electronically with the AEAT.
- Show the tax on invoices: manufacturers, intra-EU acquirers and importers must state the tax when they sell the goods in Spain.
- Claim refunds with modelo A22: file within the first 20 days after the quarter in which the refund right arose.
Official guidance, forms and the full exemption list are on the AEAT plastic packaging tax page.
How does the plastic tax apply to foreign sellers?
It depends on how your goods enter Spain:
- Imports from outside the EU: customs collects the tax on release for free circulation. Importers do not file modelo 592.
- Goods brought in from another EU country: the intra-EU acquirer registers, files modelo 592 and keeps a stock register, unless it stays within 5 kg a month.
- The 5 kg limit: if you exceed 5 kg of non-recycled plastic in a month, tax is due on every kilogram, including the first 5.
What is Extended Producer Responsibility (EPR) in Spain?
Extended Producer Responsibility (EPR) in Spain is a regulatory approach. It makes producers, importers or distributors responsible for products at the end of their life cycle. This covers their disposal and management, including waste collection, recycling and disposal.
Put simply, if you sell a product (or its packaging) in Spain that falls under EPR rules, you are responsible for the waste it creates.
EPR is now mandatory in Spain. So if your business operates in the country, you may need to follow specific EPR rules.
Who does EPR affect in Spain?
EPR rules in Spain affect any business that brings products to the Spanish market, including those that:
- Manufacture products in Spain,
- Import products into Spain,
- Distribute products in Spain, even if the company is not based there.
If you sell products that are subject to EPR, you must pay for managing the waste they create. This includes sales through online marketplaces like Amazon.
What product categories are covered by Spain EPR regulations?
In Spain, EPR rules cover a range of product categories, including:
- Packaging materials of all types (such as plastic, paper, glass, wood, metal) and any extra shipping materials (like fillers and padding).
- Electrical and Electronic Equipment (EEE), covering all items that need a battery or plug to work.
- All types of batteries and accumulators, including those built into products.
How do I comply with Spain EPR regulations?
To comply with Spain EPR rules, you must register for each relevant product category. Once registered, you will get an EPR registration number. You must share it with Amazon or other marketplaces to show you comply. You can also read New Spanish Packaging Regulations and Compliance Requirements.
Your business must also meet reporting and financial obligations at a set reporting frequency. This means declaring sales and volumes. It also means paying your share to the designated authority for each reporting period.
What are Spain's packaging EPR rules for foreign sellers?
If you sell packaged goods directly to end users in Spain from abroad, you count as the packaging "producer". You must register in the packaging section of the Producer Register (RPP), join an EPR scheme and report every year, according to MITECO.
- Legal basis: Royal Decree 1055/2022 on packaging and packaging waste, now read together with Regulation (EU) 2025/40.
- Authorised representative: sellers established outside Spain must appoint one, unless they have a Spanish subsidiary.
- Registration number: the RPP issues a number in the format ENV/year/9 digits. It must appear on invoices and commercial documents.
- EPR scheme: you meet your duties through an individual scheme or by joining a collective scheme (SCRAP) for each packaging category. Commercial and industrial packaging has been covered since 31 December 2024.
- Annual declaration: report the packaging you placed on the market by 31 March of the following year. For 2026, the window is 2 January to 31 March 2027.
- Small producers: a simplified procedure applies if you place less than 15 tonnes a year on the market.
- Marketplaces: platforms must check your RPP number, tax ID and company name against the public RPP list before you can sell.
MITECO publishes the register rules and the public producer list on its RPP packaging page.
Key dates
- 1 January 2023: Spain's plastic packaging tax takes effect.
- 31 December 2024: EPR schemes become mandatory for commercial and industrial packaging.
- 12 August 2026: Regulation (EU) 2025/40 applies, and non-permeable coffee capsules enter the plastic tax.
- 31 March 2027: deadline for the RPP declaration of packaging placed on the market in 2026.
What are the penalties for non-compliance?
Complying with EPR obligations and the plastic tax is not optional. Producers, importers and other stakeholders must follow these rules. That includes accurate reporting and paying the fees and taxes that apply. If you fail to comply, you can face significant penalties. These include fines, suspension of business operations or legal action.
For the plastic tax, the AEAT sets specific fines. Misusing a healthcare exemption costs 150% of the unpaid tax, with a minimum of €1,000. For packaging EPR, MITECO says that missing the annual RPP declaration is an administrative infringement under Article 108 of Law 7/2022.
Conclusion
With EPR and the plastic tax, Spain has taken big steps towards environmental sustainability and a circular economy. These rules bring challenges for businesses. But they also offer chances to innovate and lead in sustainable practices. If you understand and embrace these duties, you can avoid penalties. You also help build a more sustainable future for all. Read more in our guide: Green Taxes - How They Work and How Greenifi Can Help.
Registering to become EPR and plastic tax compliant in Spain is a straightforward process with EcoTax. We’ll tell you what we need from you and when, and then we’ll take care of the rest. To find out more, book a free call with one of our green tax experts.
How Taxually handles this
Taxually’s EcoTax registers you with the right EPR schemes in Germany, France and Spain, provides the registration numbers marketplaces such as Amazon ask for, and handles the periodic volume reports and payments to producer responsibility organisations, including the Spanish plastic packaging tax.
Related guides
Frequently asked questions
When did the Spanish plastic tax come into effect?
The Spanish plastic tax started on January 1, 2023, to reduce plastic waste and promote sustainability.
Who is responsible for paying the plastic tax in Spain?
Manufacturers, importers, and EU purchasers of non-reusable plastic packaging are liable for the tax.
What types of products are affected by the Spanish plastic tax?
The tax applies to single-use plastic items like bags, food containers, tableware, straws, and packaging materials.
Are there any exemptions to the Spanish plastic tax?
Yes. Exemptions cover packaging for medicines and other healthcare uses and plastic rolls for silage bales. Imports and intra-EU acquisitions of up to 5 kg of non-recycled plastic a month are also exempt. Biodegradable or compostable plastic is not exempt.
What is Extended Producer Responsibility (EPR), and why is it important?
EPR makes producers financially and legally responsible for the recycling and disposal of their products.
Which businesses are required to comply with EPR rules in Spain?
Any business that manufactures, imports, or sells regulated products in Spain must comply with EPR. Sellers established outside Spain that sell packaged goods directly to Spanish end users must appoint an authorised representative, unless they have a Spanish subsidiary.
How can businesses comply with the Spanish plastic tax and EPR rules?
For the plastic tax, register with the Spanish Tax Agency (AEAT) and file modelo 592 quarterly or monthly. Non-established businesses must appoint a Spanish representative. For packaging EPR, register in MITECO's Producer Register, join an EPR scheme and declare your packaging by 31 March each year.
