The publication of Law 7/2022 on 8 April 2022 has brought a lot of commotion in many aspects. One of the most relevant and with the greatest impact on Spanish companies is the creation of a special tax on non-reusable plastic packaging that came into force on 1 January.

Paula Torrijos - ITENE

 

 

The aim of this special tax is to promote the sustainability of plastic packaging introduced into our territory in two different ways:

 

· Increasing the amount of packaging that is reusable.

· Increasing the amount of recycled plastic material contained in packaging.

 

How do I know if I am affected by the tax?

To find out whether or not this tax applies, it is important to look at the definition of "packaging" and "reusable packaging". To do so, you should review the definitions included in the recently published Royal Decree 1055/2022 on Packaging and Packaging Waste:

 

• Packaging: any product made of materials of any nature and used to contain, protect, handle, distribute and present goods, from raw materials to finished articles, at any stage of the manufacturing, distribution and consumption chain. All disposable articles used for the same purpose shall also be considered as packaging. [...] Articles shall be considered...READING MORE AT https://www.infopack.es/revista/298/index68.html