• This initiative aims to respond to the growing concern of part of the sector, which from 2023 will have to pay €0.45 for every kilo of virgin plastic they put on the market
• The Packaging Cluster will accompany companies in the industry in the process of adapting to the new law, in order to maintain turnover levels in the ecosystem

The Packaging Cluster, a non-profit organisation representing more than 130 companies and organisations in the sector, has launched a new consultancy service in view of the entry into force in January 2023 of Law 7/2022 on Waste and Contaminated Land for a circular economy.

Among other consequences, manufacturers of non-reusable plastic packaging will pay €0.45 for every kilo of virgin plastic they place on the market, a tax that is established with the aim of reducing the impact of plastic products on the environment.

Against this backdrop, many companies in the packaging manufacturing industry are questioning how this regulation will affect their day-to-day business. This is also the perception of the Packaging Cluster, which receives daily queries from its members on how the new law will affect their profit and loss accounts, as well as the measures they will have to take to mitigate its impact.

The retail consultancy service The Packaging Cluster is aware of the complexity and difficult interpretation of this new law, which will affect a sector with a wide range of companies throughout the value chain in different ways. In this sense, the consultancy service will serve to accompany them in the process of analysing their products and studying how to reduce the impact of the tax.

An initial consultancy service is available by means of a form in order to be able to study the legislation in greater depth. If this is insufficient, the organisation has made a consultancy service available to members, with three service packages: a basic 5-hour consultancy package, a 10-hour package and, finally, a tailor-made project according to need.

This consultancy will be carried out with the collaboration of the company Repaq with which the Cluster works together to improve and accompany companies in the process of adapting to the new law on waste and contaminated soils.  

Who is affected by the tax? It is the manufacturers of non-reusable plastic packaging who must self-assess and pay the amount generated by having introduced virgin plastic onto the market. The tax will be settled on the first delivery and the settlement period will coincide with the calendar quarter, unless the VAT settlement period is monthly. In this case, the settlement will be monthly.

Intra-Community purchasers (those who buy packaging from another EU Member State) must also self-assess and pay the amount determined. In this case, the tax will be collected on the 15th day of the month following the month in which the products are dispatched. The settlement period will work in the same way as for the manufacturer.

Importers (those who buy packaging imported from outside the European Union) must handle the tax according to customs regulations. The amount of non-recycled plastic imported (expressed in kilograms) will be recorded in the customs clearance.

You can find the self-assessment forms and access to the test environment for the management of the tax here.

Are there exceptions?

The waste law contemplates several cases of non-taxation, exemption, deduction and refund and affects:

• Products that are marketed outside Spanish territory.
• Products that are returned for complete elimination or reincorporation into the manufacturing process.
• Products whose import or intra-Community acquisition does not exceed 5kg of the total weight of non-recycled plastic contained in the packaging.
• Products which are no longer fit for use or have been destroyed.
• Products intended for the packaging of medicines, medical devices, foodstuffs for special medical purposes, infant formulae for hospital use or hazardous waste of medical origin.
• Plastic rolls used in bales for agricultural or livestock use.
• Semi-finished products and products to enable closure, not intended for packaging.  

The consequences for the packaging sector While this tax may be straightforward, managing it is complicated. The packaging sector is home to a wide range of companies and the tax will affect each of them differently.

For this reason, affected companies need to look at all the products in their range and consider how to reduce the impact of the tax.

The Packaging Cluster is aware of the complexity and difficult interpretation of this new law, which is why it wants to accompany each company in the process of identifying the diagnosis. To this end, it has designed a form to help companies to go into more detail on the subject.

If this is not enough, the organisation offers members a consultancy service, with three service packages: the basic 5-hour consultancy, the 10-hour consultancy and finally a tailor-made project according to need. This consultancy will be carried out with the collaboration of the company Repaq with which the Cluster works together to improve and accompany companies in the process of adapting to the new law on waste and contaminated soils.

Here for further information: https://packagingcluster.com/impuesto-plastico/