The excise tax on non-reusable plastic packaging is the main fiscal instrument with which Spain taxes plastic. In force since 1 January 2023, it applies 0.45 euros per kilogram of non-recycled plastic contained in packaging. This guide explains what it covers, who pays it, how it is calculated and what companies can do to reduce their impact.
The tax sits within Spain's green taxation framework and responds to a major environmental problem: the accumulation of plastic waste and pollution from marine litter and microplastics.
The problem of plastic pollution
Global plastic production is now around 400 million tonnes a year, according to the United Nations Environment Programme (UNEP), and a significant share is single-use products. Every year, several million tonnes of plastic end up in the oceans, damaging ecosystems and entering the food chain. As this waste breaks down it generates microplastics, already detected in water, food and air, whose effects on health are still under investigation.
In response, the EU and Spain combine bans on certain single-use products, recycling targets and taxation. The European Strategy for Plastics sets much of this direction.
How the plastic tax works in Spain
The tax is regulated in Law 7/2022 on waste and contaminated soil for a circular economy. Its essential elements are:
| Element | Detail |
|---|---|
| What it taxes | Manufacture, import and intra-EU acquisition of non-reusable plastic packaging |
| Taxable base | Kilograms of non-recycled plastic contained in the product |
| Tax rate | 0.45 euros per kilogram |
| Who pays it | Manufacturers, importers and intra-EU purchasers (taxpayers required to self-assess) |
| Key exemption | Kilograms of recycled plastic do not count towards the taxable base |
The design is deliberate: by taxing only non-recycled plastic, the tax rewards those who incorporate recycled material into their packaging. Certifying the amount of recycled plastic is key to reducing the amount payable.
The landfill and incineration tax, a complement
The same Law 7/2022 introduced the tax on the deposit of waste in landfills, incineration and co-incineration, which raises the cost of disposing of waste instead of preventing or recycling it, in line with the waste hierarchy. Its rates vary according to the type of waste and the operation, and the autonomous communities may increase them. For the detail of the law's obligations, see our guide to Waste Law 7/2022.
The European context
The Single-Use Plastics Directive (EU) 2019/904 restricts or bans certain products and pushes member states to adopt measures, including fiscal ones. To this is added the EU contribution based on non-recycled plastic packaging waste, which is passed on to each member state and acts as an incentive to legislate. More recently, Regulation (EU) 2025/40 on packaging and packaging waste reinforces recyclability and reduction requirements.
Impact on companies and consumers
Costs and business adaptation
For companies that use single-use packaging, the tax is a direct cost, but also an incentive to redesign packaging, incorporate recycled content and innovate in materials. Part of this investment can be supported through subsidies for sustainable businesses.
Changes in consumption habits
Higher prices on single-use packaged products favour reusable alternatives and bulk buying, reducing demand for disposable plastics.
Frequently asked questions
How much is the plastic tax in Spain?
0.45 euros per kilogram of non-recycled plastic contained in non-reusable packaging.
Who has to pay it?
Manufacturers, importers and intra-EU purchasers of this packaging, who must file the corresponding self-assessment.
How can the amount payable be reduced?
By incorporating recycled plastic (which does not count towards the taxable base) and redesigning packaging to reduce its weight or replace it with reusable options.
For companies, measuring and managing the impact of their packaging is key: Manglai's waste management solution helps you control the data you need to comply and optimise costs.
