Rechtsstand: 30 September 2026 — the date every statement on this page was checked against the sources below.
Spain levies an excise tax of €0.45 per kilo on the non-recycled fraction of non-reusable plastic packaging, under Ley 7/2022 and administered by the Agencia Tributaria. It is a tax, not an eco-contribution: it is owed to the tax authority, not to a SCRAP, it is calculated differently, and it is additional to whatever Ecoembes or Envalora charge. Confusing the two is the most common costing error in the Spanish market. Sources (4)Agencia TributariaAgencia Tributaria — impuesto sobre envases de plástico no reutilizablesLey 7/2022, de residuos y suLey 7/2022, de residuos y suelos contaminados para una economía circularEcoembesEcoembes — precios Punto VerdeReal Decreto 1055/2022, envaReal Decreto 1055/2022, envases y residuos de envases
Two charges, two authorities
Plastic packaging placed on the Spanish market can attract two entirely separate charges, and they have almost nothing in common beyond the word "plastic":
| Punto Verde tariff | Plastic tax | |
|---|---|---|
| Legal nature | A contribution to a collective scheme | An excise tax |
| Owed to | Your SCRAP (Ecoembes, Envalora…) | Agencia Tributaria |
| Basis | All packaging, by material, per kilo | Non-reusable plastic, non-recycled fraction |
| Rate | Varies by material; film €1.269/kg | €0.45/kg, flat |
| Set by | The scheme | Ley 7/2022 |
What the tax is charged on
The tax applies to non-reusable plastic packaging, and only to the non-recycled portion of it. Plastic that is certified recycled is deducted from the taxable weight, which is why the recycled content of your packaging directly reduces the bill. The certification requirement is real, and unsubstantiated claims of recycled content will not reduce the liability.
Why this matters for a foreign seller
Because the two charges have different triggers, a company can easily owe one and not the other, and providers quoting a single "Spanish packaging cost" are quoting one of them without saying which. When you receive a quote, ask directly: is this the scheme tariff, the tax, or both?
It also changes what good packaging advice looks like. Reducing plastic film weight reduces both charges at once, at €1.269/kg from the scheme and €0.45/kg from the tax. Increasing certified recycled content reduces the tax specifically.
What we do and do not do
We are your authorised representative for packaging EPR. That covers the RPP registration, the SCRAP contract and the declarations. The plastic tax is a tax matter and we do not file it for you — it belongs with your tax adviser, and any provider implying otherwise is overstating what representation includes.
What we will do is tell you clearly which of the two any number refers to, so nobody budgets one and gets billed for both.
Sources
Every claim above comes from one of these. Primary law and the competent authority first; no provider marketing pages.
- Agencia Tributaria — impuesto sobre envases de plástico no reutilizables — read 2026-09-30
- Ley 7/2022, de residuos y suelos contaminados para una economía circular — read 2026-09-30
- Ecoembes — precios Punto Verde — read 2026-09-30
- Real Decreto 1055/2022, envases y residuos de envases — read 2026-09-30
Razvan Toma is the founder of EPR Spain Rep, the authorised representative for packaging in Spain, and of EPR France Rep and EPR Germany Rep. Every page here is written from the BOE, MITECO or the scheme's own published schedule, never from another provider's marketing.
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