BDO Indirect Tax News

Spain - New registration/reporting obligations for the packaging sector

The Spanish government published a royal decree on packaging and packaging waste (Royal Decree 1055/2022) in December 2022 that introduces obligations for economic actors placing products on the local market with a view to mitigating the impact of packaging waste (industrial, commercial and household waste) on the environment, preventing the actual production of such waste and encouraging recycling.

The rules—which generally align Spain’s legislation on packaging with the measures in the EU extended producer responsibility scheme—apply to companies acquiring and/or importing packaged products from both within and outside the EU. Such companies are required to register in the Product Producers Register (PPR) and report information (e.g., weight, type of packaging, etc.) about all packaging placed on the Spanish market during the first quarter of each year (i.e., before 31 March).

Although many presumed that these new obligations would commence for periods starting as from 2023, the decree states that companies subject to the registration requirement must file retroactive annual declarations for 2021 and 2022 by the following deadlines: 
  • For packaging placed on the Spanish market in 2021: during the period 1 May 2023 to 31 July 2023, although the Ministry for Ecological Transition and Demographic Challenge has extended the deadline to 30 November 2023; and
  • For packaging placed on the Spanish market in 2022: during the period 1 August 2023 to 31 October 2023.
Failure to comply with the new obligations may result in penalties of up to EUR 600,000, depending on the product being reported.

The new obligations regarding packaging/packaging waste should be considered in conjunction with the tax on non-reusable packaging containing plastic that became effective in Spain on 1 January 2023. The plastic tax applies to the manufacture, import and intra-community acquisition of non-reusable plastic packaging of more than five kilograms per month (for prior coverage, see the item in the Bytes column and the article in the January 2022 issue of Indirect Tax News).

As environmental policies continue to expand and strengthen, companies operating in Spain will need to exercise more control and be prepared to provide more detailed reports about their plastic products and packaging.

Álvaro Gómez-Elvira
BDO in Spain