On January 1, 2023, the Spanish Law 7/2022 on waste and contaminated soils will enter into force. This law establishes a tax on certain non-reusable plastic packaging. The tax is applicable on the manufacture, importation, and intra-community acquisition of non-reusable plastic for final use within the Spanish market. In case of importation, the importer is responsible for the taxes in conjunction with the import duties accrued in accordance with the customs legislation.
The tax rate is 0.45€/kilogram of non-recycled plastic contained in the taxed products. Imports of up to 5 kg per month of non-reusable packaging are exempt from the tax. Further exemptions are for non-reusable plastics used in the packaging of medicines, sanitary products, meals for special medical uses and sanitary hazardous wastes.
The Spanish Customs website can be found here: Tax Agency: Excise duty on non-reusable plastic packaging (agenciatributaria.gob.es)
Spanish Law 7/2022 can be found here: BOE.es - BOE-A-2022-5809 Ley 7/2022, de 8 de abril, de residuos y suelos contaminados para una economía circular.