Materials & compliance
How does Spain's plastic packaging tax affect imported packaging?
Short answer
Since January 2023 Spain taxes non-reusable plastic packaging at €0.45 per kilogram of non-recycled plastic, including packaging brought into Spain. Recycled plastic in the packaging is not taxed if it is certified, and since January 2024 that certification must come from a third party. AVI's rPET, with 30–100% recycled content documented by EN 15343, lowers the taxable weight accordingly.
Part of the guide: Plastic packaging rules and taxes: a guide for buyers and exporters
- Rate€0.45 per kg of non-recycled plastic
- SinceJanuary 2023
- Recycled contentThird-party certified since January 2024
rPET packs for the Spanish market
| Pack | Type | Size (L × W × H) | Empty weight | Holds | Per carton | Enquiry |
|---|---|---|---|---|---|---|
| PNG 250 / 75 | Hinged lid | 128 × 94 × 75 mm | 9 g | 250 g | 1,225 | |
| A-30 / 45 | Flat lid heat-sealed to base | 145 × 120 × 45 mm | 7 g | 250 g, 250 g heat-seal | 2,100 | |
| PNG 501 / 85 | Hinged lid | 190 × 115 × 85 mm | 16 g | 500 g | 760 / 750 |
All packs are rPET. Figures from AVI's catalogue; tolerances and fill depend on the produce, so samples are the final check.
AVI products for this
Who pays
The tax applies to manufacturers of non-reusable plastic packaging in Spain and to companies that bring such packaging into Spain, empty or around goods. Some packaging and small quantities are exempt, with strict documentation.
How recycled content helps
Only the non-recycled plastic is taxed. A 100% rPET punnet with certified recycled content has no taxable plastic; a 50% rPET punnet is taxed on half its weight. Keep the certificate for every shipment.
Related questions
Which certificate does Spain accept for recycled content?
A third-party certification of the recycled content, such as EN 15343. Ask AVI's team for the certificate covering your grade.