Spain's plastic packaging tax and Modelo 592: what applies to your online store

Since Spain introduced the special tax on non-reusable plastic packaging, many online stores have been wondering whether they have to file anything. The answer depends on a single question: where does the plastic in what you sell come from? A store that buys everything from Spanish suppliers is not in the same position as one that imports from Germany or manufactures its own packaged product.

Where it is regulated

The tax is set out in Title VII of Ley 7/2022, of 8 April, on waste and contaminated soils for a circular economy (the Spanish waste law), in articles 67 to 83. It is an indirect tax levied on the manufacture, import and intra-Community acquisition of non-reusable plastic packaging, including when it arrives with a product inside.

That last point is what affects a store: you do not need to sell packaging to fall within the scope of the tax. It is enough to sell products that come packaged in plastic.

What is taxed and how it is calculated

• Taxable item: non-reusable packaging containing plastic, semi-finished plastic products intended to make that packaging, and plastic products that allow that packaging to be closed, marketed or presented.
• Taxable base: the amount of non-recycled plastic, in kilograms. Recycled plastic is not taxed, but it has to be certified (the law refers to standard UNE-EN 15343 or equivalent).
• Tax rate: €0.45 per kilogram.

An example: a package with 40 grams of plastic, 10 of which are certified recycled, is taxed on 30 grams. A thousand units make 30 kilograms, that is, €13.50 of tax due.

Who pays the tax

There are three possible taxpayers, depending on how the plastic enters Spain:

And the most important consequence for many stores: if you buy from Spanish suppliers, you are not a taxpayer. The tax was paid by the manufacturer, acquirer or importer who placed that plastic on the Spanish market before you.

The typical case of an online store

You buy everything in Spain

You do not file Modelo 592 (the self-assessment return for this tax). Even so, it is worth keeping a record of the plastic in your products in case a trade customer asks for it.

You buy from suppliers in other EU countries

You are an intra-Community acquirer for those purchases. You have to calculate the kilos of non-recycled plastic contained in the packaging you receive and declare them in the 592. The law provides an exemption for intra-Community acquisitions that do not exceed 5 kilograms per month. If you exceed that threshold, check with your accountant about registering in the tax's territorial register and the other formal obligations.

You manufacture or package your own product

If you are a manufacturer for the purposes of the tax, your deliveries in Spain are taxed. What you ship outside Spain is not subject to it. In addition, the invoice has to show the information required by law.

You import from outside the EU

The tax is settled at customs. It does not go on your 592.

Deductions and exemptions

The law provides exemptions (for example, for certain packaging and specific uses) and deductions, including for plastic that the intra-Community acquirer later ships outside Spain. Each exemption has its own article; if you apply one, note the specific article in the record and on the invoice. Do not use generic labels such as “exempt because it is food” without checking that the exact case exists in the law.

As for returns from your customers, they only give the right to a deduction in the cases provided by law, for example when the product is destroyed or goes back to manufacturing. A normal return that goes back on your shelf does not reduce the tax.

The records you have to keep

Taxpayers have to keep stock accounts for the tax. In practice, for each product you need:

• Total plastic in the packaging and certified recycled plastic.
• Units per pack or box.
• Type of packaging according to the classification of the AEAT (the Spanish Tax Agency).
• Origin: manufactured by you, acquired in the EU, bought in Spain or imported.
• Applicable exemption, with its article, if any.

And for each movement —receipt, sale, credit slip, cancellation— the corresponding entry, closed by period once filed.

Modelo 592

It is the self-assessment return for the tax filed by manufacturers and intra-Community acquirers. Its frequency is tied to your VAT filing frequency (monthly or quarterly). It includes the base in kilos of non-recycled plastic, the rate, the tax due, deductions and, where applicable, offsetting from previous periods. Confirm the deadlines and boxes for your case with your accountant.

Common mistakes

1. Believing every store files the 592. If you only buy in Spain, you don't.
2. Forgetting small intra-Community purchases that, added together, exceed the monthly threshold.
3. Calculating on the weight of the product instead of the weight of the plastic in the packaging.
4. Subtracting recycled plastic without a certificate.
5. Adding the tax to the order total when what the law requires is to state it on the invoice.
6. Applying exemptions without an article or that do not exist in the law.

And a maintenance tip: an up-to-date store with its modules current is the basis for records and invoices to come out right in every version of PrestaShop. Special taxes affect invoices and credit slips, which are the parts that change most between versions.

How to solve it in PrestaShop

RKR Plastic Packaging Tax asks for your profile (manufacturer, intra-Community acquirer, both or non-taxpayer) and the origin of the plastic in each product, and with that gives each order line its role. You record, per product and combination, total plastic, certified recycled plastic, units per pack, packaging type and the exemption with its article. Each paid order, credit slip and cancellation is entered in the ledger, exportable to CSV, JSON and XML, and it prepares the draft Modelo 592 for each period with the €0.45/kg rate, deductions, offsetting and the 5 kg per month exemption for intra-Community acquisitions. It adds the data required by art. 82.9 to the invoice without adding it to the total. It does not file anything with the AEAT: filing remains the taxpayer's responsibility.

This article is for information only and does not replace tax advice. For a specific case, consult your accountant.