The next 1 January 2023 shall come into force, the Special Tax on those Plastic Containers are Not Reusable, that has recorded the manufacture, importation, acquisition intracomunitària or holding irregular packaging is not reusable, that contain plastic.
The taxable amount of the tax shall be constituted by the amount of plastic is not recycled, expressed in kilograms, contained in the packaging object of this tax and will be applied to a type 0.45 euros per kilogram of plastic is not recycled.
Shall be obliged to settle the tax is mainly the manufacturer and is transferred of the obligation to the rest of businessmen when they are carried out on imports and/or community acquisitions.
For more information about this tax...
You can find the extended information in the circular attached.
Attachments: CIRCULAR BAa CAT
