on January 1, 2023 , and will be applicable throughout Spain.
We remind you of the most relevant points:
WHO DOES IT AFFECT?
As we already mentioned in the article published on our blog, “The new special tax on non-reusable plastic packaging – Ambit Assessor (mgiambit.com)”, this new tax will directly affect individuals, legal entities and organizations that are manufacturers, importers or intra-community acquirers of non-reusable plastic packaging, whether they are empty or serving the function for which they were designed.
The tax will also apply to semi-finished plastic products, such as other products containing plastic intended to allow the closure, marketing or presentation of non-reusable containers.
WHO SHOULD REGISTER?
If you are a manufacturer of non-reusable plastic packaging or make intra-community acquisitions of packaging or packaged products subject to the law, you are required to register in the territorial register of the Special Tax on non-reusable plastic packaging, and you may apply for registration from 1 December 2022, which will have effect from 1 January 2023.
Importers of products subject to the tax for this activity, and those who make intra-community acquisitions that do not exceed 5 kilograms in the calendar month, will be exempt from this registration obligation.
Failure to register when required would constitute a serious specific tax offense punishable by a fixed monetary fine of 1,000 euros.
OTHER OBLIGATIONS
- Self-assessments: Once registered, manufacturers and those making intra-Community acquisitions of products subject to this tax will be required to file the corresponding self-assessment (Form 592). The tax settlement period will be monthly or quarterly, depending on their VAT settlement period. Importers of products subject to this tax will not be required to file Form 592 for this activity, as the tax will be levied at the customs office and settled in the manner prescribed for customs debt.
- Billing: This new tax entails the legal obligation to include the tax on invoices required of manufacturers on the occasion of the first sale or delivery after the manufacture of the products subject to the tax in Spanish territory.
- Certificate: We recommend that in order to correctly settle form 592, intra-community purchasers or importers request a certificate from their intra-community or non-community suppliers on the occasion of the sale or delivery in Spanish territory of the products subject to the tax acquired or imported.
- Other: apart from these invoicing and documentation obligations, in some cases there will also be the obligation to keep an inventory account and report operations to the Tax Authorities, among others.
Caution! The unauthorized introduction of these products into Spanish territory will also be subject to tax. For the first sale or delivery after manufacturing, manufacturers must charge the buyer the tax. However, for subsequent deliveries, require your supplier to certify prior tax compliance.
If you need information or have any questions related to the new tax on non-reusable plastic packaging that will come into effect on January 1st, you can contact this professional office and we will inform you.
Receive my warmest regards,
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A graduate in Business Administration from the University of Barcelona, she continued her education with a Postgraduate Diploma in Accounting and Management Control from Pompeu Fabra University, and completed various courses in tax and fiscal matters offered by the Terrassa Chamber of Commerce, the Barcelona Bar Association, and the Center for Financial Studies. Before joining Àmbit Assessor in 2001 as a tax and accounting consultant, she worked as an administrative assistant at Caixa Manresa and Banc Sabadell and as a tax information call center operator at the Spanish Tax Agency. For three years, she served as treasurer of the L'Alzinar Recreational and Cultural Society, a position she held concurrently with her work at Àmbit Assessor.
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