Spain
Introduction of Plastic Packaging Tax (PPT)
We wanted to remind you that Spain’s Plastic Packaging Tax (PPT) is due to go live on 1 January 2023.
PPT in Spain is an excise duty imposed on non-reusable plastic packaging. It is levied on the manufacturing, intra””EU acquisition and importation of such packaging.
PPT in Spain will be charged at 0.45 Euros per kilogram.
PPT in Spain forms part of the taxable basis- this means that PPT will also be subject to VAT.
Suppliers are legally obliged to charge the tax, if applicable, to buyers. This means suppliers must communicate the amount of non-recycled plastic, any associated PPT and details of any exemptions, where applicable, to buyers.
Supplies, along with associated PPT, can be included in invoices- but this information can also be provided via a certificate in place of an invoice.
We are pleased to confirm that Tungsten has integrated the Plastic Packaging Tax as part of its service offering to our Spanish customers. Both our Web Form Suppliers and Integrated Suppliers can now successfully facilitate the inclusion of PPT in their invoices. We are communicating with our Spanish market in respect of the change.
Please refer to Law 7/2022 for further information around PPT in Spain.
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