Plastic tax in Spain: What German companies, importers and e-commerce retailers need to know now
Since January 1, 2023, Spain has introduced a new tax on single-use plastic packaging, the so-called Plastics Tax (Impuesto Especial sobre los Envases de Plástico no Reutilizables). This measure is part of Spanish environmental legislation and aims to reduce the use of non-reusable plastic, thereby contributing to environmental protection. However, for German companies, importers, and online retailers that ship goods to Spain, this tax has far-reaching consequences that are often underestimated. In this article, we explain which companies are affected, what obligations arise, and how you can ensure legal compliance.
The plastics tax in Spain is based on Law 7/2022, enacted under the Law on Waste and Contaminated Soils (Ley de Residuos y Suelos Contaminados). In effect since the beginning of 2023, it levies a tax of €0.45 per kilogram on non-recycled, non-reusable plastic packaging. Crucially, this tax applies not only to Spanish manufacturers but also to importers from third countries and intra-EU purchasers, including, for example, German suppliers. This is particularly relevant for cross-border e-commerce: retailers who sell products directly to end customers in Spain via their own online shops or platforms such as Amazon, Zalando, and eBay must comply with the plastics tax. Fulfillment service providers who store and ship goods in Spain on behalf of foreign retailers may also be affected.
An important aspect of the tax is the exemption limit of five kilograms of non-recycled plastic per month. If this amount is not exceeded, no tax is due. However, once the limit is exceeded, a tax liability arises, which must be carefully observed to avoid fines and back payments. Since January 1, 2024, there has also been an obligation to have the proportion of recycled plastic in packaging certified by an accredited testing laboratory according to the UNE-EN 15343:2008 standard. This measure is intended to ensure that the information on the recycled content is credible and verifiable. From 2025, companies that place commercial or industrial packaging on the market must also join a so-called Producer Responsibility Organization (PRO) system. This Spanish take-back and recycling system obliges companies to take responsibility for the disposal and recycling of their packaging.
For German online retailers and e-commerce shops that ship goods to Spain, this means that shipping packaging – such as cardboard boxes with plastic film, bubble wrap envelopes, plastic tape, and protective films – is also subject to the plastics tax. If goods are stored in Spanish warehouses via Amazon FBA, for example, a tax liability also arises. Since there is often no physical establishment in Spain, the appointment of a tax representative (Representante Fiscal) with the Spanish tax authority AEAT is required. This registration must be completed before the first taxable transaction to ensure smooth processing.
The Spanish plastics tax is therefore of considerable practical relevance for companies operating across borders. It affects not only calculations and pricing but also requires meticulous administrative preparation. Compliance with documentation requirements, timely registration, and ongoing communication with the Spanish authorities are essential to avoid legal risks. Our firm provides comprehensive support – from assessing your individual situation and handling registration and certification to ongoing reporting and compliance monitoring. This ensures that your company meets Spanish requirements, allowing you to focus on your core business.
In summary, the Spanish plastics tax is an important step in European environmental law with far-reaching implications for German companies that supply goods to Spain. The tax liability affects a wide range of stakeholders, from manufacturers and importers to online retailers and fulfillment service providers. Those who understand the legal requirements and implement them early on will avoid financial risks and strengthen their competitiveness in the Spanish market. If you have any questions about the plastics tax in Spain or need support with implementation, please do not hesitate to contact us. We will be happy to provide you with individual and practical advice so that you can confidently meet all tax requirements.
