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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.


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:

With SAP´s flexibility, reporting has never been easier. Your SAP system tracks the use of every action done, this means that it can be configured to track all plastics that are used for your materials. And these actions can be linked to a report to give a good overview of the types of plastic used in a simple and effective way.

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:

Through the analysis of your processes and needs, we can develop an efficient solution to track the use of perishable plastics in your day-to-day operations and provide a simple report for easy monitoring and analysis.

Contact us!

Do you have any questions? Reach out! 

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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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