At the turn of the year, Spain followed the curvature of other countries such as the United Kingdom in introducing a plastic tax, which became effective in January 2023. Kofax can accommodate the plastic tax in Spanish invoices today. You can read more about this here.

Part of the requirements relating to the Spanish plastic tax obligated taxpayers to register and file periodic PPT returns. The Spanish government however allowed a grace period, whereby this only became a ‘hard’ requirement up to July 2023.

Companies are now being urged to submit the PPT returns as outlined in the original regulatory framework. This is part of an initiative to provide accurate information in respect of plastic usage and to minimise any challenges via an audit.