{"id":37503,"date":"2023-01-23T16:22:06","date_gmt":"2023-01-23T16:22:06","guid":{"rendered":"https:\/\/www.apen.es\/?p=37503"},"modified":"2025-07-17T11:40:04","modified_gmt":"2025-07-17T11:40:04","slug":"calculate-the-tax-on-non-reusable-plastic-2","status":"publish","type":"post","link":"https:\/\/www.apen.es\/en\/blog\/calcular-el-impuesto-al-plastico-no-reutilizable-2\/","title":{"rendered":"How to calculate the tax on non-reusable plastic from 2023 onwards?"},"content":{"rendered":"

 <\/p>\n\n\n\n

The new Plastic tax<\/strong> Non-reusable waste is generating a lot of discussion, given its far-reaching impact. If you're not already familiar with it, the plastic tax<\/strong> Non-reusable is an indirect tax levied on the use of non-reusable packaging containing plastic, regardless of its intended use (whether for containing, protecting, distributing, etc.).<\/p>\n\n\n\n

In addition to influencing costs and prices, the plastic tax<\/strong> The fact that it is non-reusable also generates a series of administrative procedures and formalities that companies using this material must carry out in order to comply with the new tax obligation.<\/p>\n\n\n\n

Among the management and administrative procedures that it entails plastic tax<\/strong> For non-recyclable items, the calculation of their value for tax purposes is included. This amount is obtained by considering the quantity of non-recycled plastic (in kg) contained in the products affected by the tax. Thus, the tax is levied at \u20ac0.45 per kg of non-recyclable plastic included in the transaction.<\/p>\n\n\n\n

This happens and must be implemented regardless of whether it is the manufacture of products subject to the tax, intra-community acquisition of products subject to the tax originating from another Member State of the European Union and destined for the Peninsula or Balearic Islands, importation of products subject to the tax whether transported or dispatched from territory not included in the European Union destined for the Peninsula and Balearic Islands, or irregular possession of said material without being able to prove its manufacture, acquisition or importation in Spanish territory.<\/p>\n\n\n\n

The Spanish Tax Agency mandates that manufacturers and importers in Spain must charge VAT on sales, with the frequency determined by each company's VAT return schedule. This means that manufacturers and importers must include the corresponding tax on their sales invoices, taking into account the weight of the non-reusable plastic contained in the items.<\/p>\n\n\n\n

What does the declaration of the tax on non-reusable plastic mean for companies?<\/h2>\n\n\n\n

The tax must be declared through the website that the AEAT has enabled for this purpose and in addition to the economic impact, it involves a time-consuming process for companies to calculate and allocate the tax, which hinders efficiency in management.<\/p>\n\n\n\n

To automate all procedures, APEN <\/a><\/strong>has developed an integrated solution to a3ERP that facilitates the management of the declaration of plastic tax<\/strong> not reusable.<\/p>\n\n\n\n

The new software allows users to create, report, and submit the IEPNR declaration to the Tax Agency via web service. Furthermore, for manufacturers, it enables them to add the tax to sales invoices if necessary.<\/p>\n\n\n\n

With all this, the program allows you to generate manufacturer or buyer-type declarations, automating an accounting entry for each line item on the delivery note or purchase\/sales invoice. Once generated, the declaration can be submitted via an internet connection by directly linking to the Tax Agency's web service.<\/p>\n\n\n\n

The new solution becomes a tool that provides complete control over tax return management, allowing users to cancel and correct entries, submit the return, and consult it once it has been generated.<\/p>\n\n\n\n

A tax of a revenue-generating and environmental nature that affects many companies<\/h2>\n\n\n\n

The new plastic tax<\/strong> It contributes to compliance with Law 7\/2022 on Waste and Contaminated Soils, moving towards a new circular economic model, and meets European Union requirements regarding waste reduction. Once in effect, it is projected to generate over \u20ac700 million in annual revenue and reduce the use of single-use plastic packaging by 501% by 2026 and by 701% by 2030.<\/p>\n\n\n\n

This implementation represents a significant change for businesses, but also for packaging producers or those who market products using them. For this reason, in practice, it will not only affect companies in the plastics sector, but will have repercussions for almost any company in the secondary sector due to the fact that they acquire any type of merchandise packaged with non-recycled plastic that amounts to more than 5kg per month.<\/p>\n\n\n\n

This is a recent tax that came into effect on January 1st, and many companies still claim to be unaware of how it is managed. In addition to this lack of knowledge, they also lack a preliminary calculation of their tax liability and the associated administrative costs, which, at this point, is absolutely essential to have under control.<\/p>\n\n\n\n

Therefore, having a tax calculation and management program, such as the one developed by APEN<\/a><\/strong>, And the fact that it is also integrated with a3ERP represents a great step forward in avoiding the problems that accumulate and arise when making the declaration.<\/p>\n\n\n\n

In this regard, it is also important to have a team that supports companies in implementing automated tax filing, with expertise in its use. For this reason,  APEN<\/strong><\/a> It has a team prepared to integrate the new program into the daily and administrative management of companies without causing them any headaches.<\/p>\n\n\n\n

If you need more information, click here. here<\/a><\/span><\/strong> or contact us at info@apen.cat<\/a><\/span><\/strong> and we will advise you.<\/p>","protected":false},"excerpt":{"rendered":"

  The new tax on non-reusable plastic is generating discussion in every sense, given its impact\u2026<\/p>","protected":false},"author":4,"featured_media":37519,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_kad_blocks_custom_css":"","_kad_blocks_head_custom_js":"","_kad_blocks_body_custom_js":"","_kad_blocks_footer_custom_js":"","_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"categories":[401,47],"tags":[129,848],"class_list":["post-37503","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-a3erp","category-apen","tag-apen","tag-impuesto-plastico"],"acf":[],"yoast_head":"\n\u00bfC\u00f3mo calcular el Impuesto al Pl\u00e1stico no reutilizable a partir del 2023? - Apen Inform\u00e1tica<\/title>\n<meta name=\"description\" content=\"  El nuevo Impuesto al pl\u00e1stico no reutilizable est\u00e1 dando que hablar en todos los sentidos, dado que su repercusi\u00f3n afecta a muchos niveles. 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