Excise duty for non-reusable plastic packaging
Through a draft bill on waste and contaminated land issued on 3 June 2020, the Spanish government has begun the process of approving the creation of a new excise duty to be imposed on non-reusable plastic packaging. The bill is expected to become law and enter into force on 1 July 2021.
The excise duty would be imposed on the production (in the Spanish territory), importation, and intra-EU acquisition of plastic packaging aimed at the Spanish market. The duty would total EUR 0.45 on each kilogram of plastic contained in the packaging. However, generally, the duty could be deducted later on if the corresponding packaging is shipped outside of Spain.