Madrid, February 7, 2023
Dear Partner,
On January 1, 2023, a new Tax Law 7/2022 on non-reusable plastic packaging entered into force in Spain. This new tax presents a number of challenges for our Company, being one of the greatest issues the amount of information that needs to be collected and analyzed.
WHAT IS MEANT BY PACKAGING?
For the purposes of this tax, packaging is considered any product intended to provide the function of containing, protecting, handling and distributing goods, such as plastic rolls for packaging and preventing breakage in the transport of products.
WHAT KIND OF PACKAGING WILL BE TAXED?
Non recycled plastic packaging.
Packaging that contains plastic and cannot be reused.
Examples:
WHAT IF THE PLASTIC OF YOUR PACKAGING IS RECYCLED?
If recycled plastic was used in the manufacture of the packaging, it would be exempt from the payment of the tax. In order for PREMATECNICA to justify this, you would need to send a certificate of recycled plastic or a declaration from the packaging manufacturer certifying this.
HOW DOES THIS TAX AFFECT PREMATECNICA?
PREMATECNICA will need to comply with a plastic packaging tax record to be filed periodically on any non recycled type of plastic in disposable (non-reusable) packaging, like plastic drums, filming of boxes/plastic shrink wrap, sachets, bubble wraps, etc.).
WHICH COMPANIES ARE AFFECTED?
It has far-reaching implications because it does not only affect companies who produce packaging, but also IMPORTERS (from outside the EU) and INTRA-COMMUNITY PURCHASERS (from the EU) of plastic packaging.
WHAT DO WE NEED FROM YOU?
We need you to disclose the net weight of non-recycled plastic in the packing list and/or commercial invoice on every shipment and, if applicable, the certificate or declaration mentioned above.
We would like to emphasize the importance of your collaboration in complying with these obligations in order to avoid committing any infringement subject to penalties.
Please do not hesitate to contact us if you need further explanations.
Thank you very much in advance.
PREMATECNICA, S.A.