Special Tax on Non-Reusable Plastic Packaging (IEPNR)
19/12/2022
Special Tax on Non-Reusable Plastic Packaging (IEPNR)
Flash informativos
Report on the new special tax on non-reusable plastic packaging (IEPNR), regulated though Law 7/2022, dated 8 April, on contaminated waste and soils for a circular economy, which will enter into force on 1 January 2023.
This law transposes into Spanish law Directive 2018/851/EU, amending Framework Directive 2008/98/EC on waste, and Directive 2019/904, on the reduction of the impact of certain plastic products on the environment.
The purpose of this tax is to prevent the generation of waste from non-reusable plastic packaging and to encourage plastic's recycling.
Below, the main questions raised by the new tax are answered.
- What is the purpose of the IEPNR?
- What is its scope?
- What is the chargeable event?
- Who are the contributors to the IEPNR and when does it accrue?
- What is the taxable base rate and the applicable tax rate?
- How will the tax base be determined?
- What will be the tax benefits, that is, the assumptions of non-subjection, exemptions and deductions applicable?
- What are the formal and managerial obligations related to the IEPNR?
View all answers in the following detailed document:
