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Spain´s plastic tax law – simplified by your SAP system

Since June 2022, Spain has introduced its new plastic packaging tax that went into effect on January the first 2023.

The recently implemented tax is therefore applicable to plastic packaging that is not meant for reuse. This tax affects all companies involved in intra-European Union (EU) acquisitions or imports of plastic-packaged products in Spain, including the importers of empty plastic packages, not just the product manufacturers within Spain.

The types of plastic packaging are:

  • Non-reusable containers
  • Semi–finished plastic products intended to obtain non-reusable plastic containers
  • Items containing plastic designed for sealing, selling, or displaying non-reusable containers

Once your company exceeds the limit of 5kg of plastic used in the definition as described above, the payment of this tax becomes mandatory.

These rules will apply for all Spanish companies located in Spain or that have a Spanish VAT code. If foreign companies are subject to Spanish tax, they must appoint a Spanish representative before performing the first taxable action.

Reporting obligation

The Spanish authorities will keep track of the use of plastic packaging and production by forcing companies to send a monthly report that is due within one month after the end of each monthly period. This report will show the records of recyclable and non-recyclable plastics used in packaging and production.

To ease the new law into use, the Spanish government has given until the first of July to send all the plastic records from January until July.

Compliance

The Spanish tax authorities have introduced a simulator program that allows taxpayers to provide specific details related to the Plastic Tax. This digital tool then automatically shares the submitted information with the tax authorities. Additionally, a set of instructions has been published, providing additional guidance on how to use this electronic filing system.

SAP´s role in reporting:

SAP has created the “SAP Responsible Design and production solution”, this component is integrated SAP´s material management (MM) and Sales and distribution modules (SD) to include the required information on all required documents and rapports.

The new module aims to increase the visibility of your perishable packaging. With this new module SAP aims to include the legal requirements that will be coming.

How can PIKON assist you in this reporting:

With PIKON´s 25 years’ worth of experience and our 3-Point-Consultancy-Approach in which we think about IT, business and most importantly people, we can help configure your SAP system to your needs and wants:

By analysing your processes and needs, we can determine the most effective way to track the use of perishable plastics used in your day-to-day operations using the SAP Responsible design and production module or through building upon the current foundation and processes of your SAP system.

This can be implementing the SAP solution or to help configure your system in personalised way to align with your processes, by creating a solution to smoothly track, analyse and report the use of your plastic in a simple report.

Web-Meeting Legal Requirements Spain

Do you have further questions on the legal requirements for Spain or do you want to get a demo about compliance with the SII rules in SAP Document Compliance? Contact us!

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About the author
Michiel Holsteyns
Michiel Holsteyns
I am active as a SAP ERP Consultant at PIKON Benelux in Genk, Belgium. Within our PIKON group, my focus is on the SAP SD and MM modules. With my knowledge and experience gathered through different customer projects, I aim to find the right solution for our customers.

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