Is the Spanish plastic packaging tax the same as packaging EPR?

No, they are separate regimes. The special tax on non-reusable plastic packaging is an excise created by Ley 7/2022 and administered by the tax agency (AEAT), at €0.45 per kilo of non-recycled plastic. Packaging EPR is registration in MITECO's Registro de Productores de Producto, annual declarations and fees paid to a SCRAP. Paying the tax does not register you or pay your scheme, and paying your scheme does not settle the tax. Our guide on the plastic tax covers who owes it. AAgencia Tributaria+2