Plastic Tax Spain: What German Companies, Importers, Online Retailers, and E-Commerce Shops Need to Know

Since January 1, 2023, a special tax on single-use plastic packaging has been in effect in Spain – the so-called Plastic Tax (Spanish: Impuesto Especial sobre los Envases de Plástico no Reutilizables). It does not only affect Spanish companies: German suppliers, EU importers, online retailers, and e-commerce companies sending goods to Spain may also become liable for tax. Especially in cross-border e-commerce – such as through platforms like Amazon, Zalando, or one's own webshop – many retailers underestimate this tax obligation. The tax rate is 0.45 EUR per kilogram of non-recycled plastic. Those who are unaware of the rules risk fines and back payments. This page explains who is affected by the tax, what obligations exist, and how our firm can support you in compliance.

Plastic Tax Spain 2026 – the Key Facts

- Legal Basis: Law 7/2022 (Ley de Residuos y Suelos Contaminados)

- Effective Since: January 1, 2023

- Tax Rate: 0.45 EUR / kg of non-recycled single-use plastic

- Exemption Limit: < 5 kg of non-recycled plastic per month (import / intra-community acquisition)

- Certification: Mandatory since 01.01.2024: accredited body according to UNE-EN 15343:2008

→ The proportion of recycled plastic in packaging must be confirmed by an independent, officially accredited testing body since 2024. This is to ensure that the stated recycling content is actually verifiable.

- EPR Obligation: Since 01.01.2025: all commercial/industrial packaging registered with PRO

→ Companies must join a so-called “Producer Responsibility Organization (PRO)” system. This is a Spanish take-back and recycling system where

- Scope: All of Spain including Ceuta, Melilla, and Canary Islands

- Tax Authority: AEAT – Agencia Estatal de Administración Tributaria

Who is Affected by the Spanish Plastic Tax?

The tax applies to all companies that place non-reusable plastic packaging on the Spanish market for the first time – regardless of where the company is based. Specifically affected are:

- Spanish manufacturers of single-use plastic packaging

- Importers from third countries (tax arises upon customs declaration)

- Intra-community acquirers from EU member states (e.g., German suppliers)

- Online retailers and e-commerce shops from Germany and the EU that deliver directly to Spanish end customers – regardless of the sales channel (own webshop, marketplace, dropshipping)

- Fulfillment service providers and warehouse operators storing and shipping goods in Spain on behalf of foreign e-commerce retailers

Important: Those who import or acquire less than 5 kilograms of non-recycled plastic per month are exempt from the tax. Below this exemption limit, no tax obligation arises.

Practical Advice for Online Retailers and E-Commerce Companies

Do you operate a webshop and send orders to Spain? Then your shipping packaging – boxes with plastic film, bubble mailers, plastic tape, protective films – generally falls under the plastic tax. Even those who sell via Amazon FBA, eBay, or other marketplaces and store goods in Spanish Amazon warehouses may be liable for tax. Without a Spanish establishment, a tax representative (Representante Fiscal) must also be appointed with the AEAT – and this must be done before the first taxable transaction.

Through our international networks, we can fully manage and coordinate the Spanish plastic tax for you – including registration, compliance management, and ongoing reporting in Spain.