Tax on plastic packaging are not reusable

The Tax on Plastic Packaging, Non-Reusable (IEPNR) entered into force in Spain, 1 January, 2023, being one of the few Member States that, to this day, has such a figure the tax.

It is an indirect tax, character presumably environmental, levied on the manufacture, import and/or intra-eu acquisition of all types of plastic containers are not recycled, which is considered to be non-reusable.

Regardless of that we are facing a tax that the doctrine has been defined as “creature of attorney” which is expected to be subject to modifications, in bln palao abogados our job is to advise our clients on all issues related to this figure the tax, in order to optimize the cost of taxation arising from the tax.

In parallel, the tax establishes certain tax obligations that represent a high cost in terms of management for taxable persons who make intra-community acquisition or, in your case, manufacturing operations of the products subject to the tax. From bln palao abogadoswe help our customers to comply with these obligations through the design and implementation of a consulting project to measure, with a view to facilitating the management of the tax.