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REGISTRATION IN THE TERRITORIAL REGISTRY
Who is affected:
To those who are obliged to register in the territorial register of the excise tax on non-reusable plastic packaging.
Si es por debajo de 5kg, no hace falta pagar el impuesto, pero sí declarar.
Contact Adderit now sin compromiso, te asesoramos.
Definition
The excise tax on non-reusable plastic packaging is an indirect tax levied on the use in Spanish territory of non-reusable packaging containing plastic, whether it is presented empty or containing, protecting, handling, distributing and presenting goods. The tax, has come into effect on January 1, 2023.
It addresses all single-use plastic packaging and not only certain uses in the food and beverage sector.
¿A qué se aplica?
– Non-reusable packaging containing plastic. Understanding that they are designed to contain, protect, handle, distribute and present goods, whether they are presented empty or in their intended function.
– Semi-finished plastic products for the production of the aforementioned containers and products containing plastics intended to enable their closure, marketing or presentation (preforms, thermoplastic sheets).
Who is affected?
- Manufacturers
- Importers
- Intra-community purchasers
- Owners, marketers, transporters or users of non-reusable plastic packaging.
Territorial scope
The tax will be applied throughout Spain.
The tax will mean a price increase in products and that is something that worries us all, that is why it is being reviewed to postpone this tax for another year although it may already be too late.
And not only for consumers, but also for manufacturers and importers.
How will it be applied?
Todos los envases de plástico no reutilizables fabricados o importados en España estarán sujetos a un impuesto de 0,45 euros/kg. Esto incluye tanto los plásticos vacíos como los que contengan productos. Dependiendo de cómo declare el IVA la compañía, la liquidación del impuesto será mensual o trimestral.
AUTOMATIZA LA LIQUIDACIÓN DEL IEPNR
¿Calcular el IEPNR manualmente?
Forget about it, with our solution you will be able to automate processes to present the tax liquidation to the AEAT.
Who is exempt from the tax?
- Packaging for medical devices, food for medical use and medicines are exempt from the plastic tax.
- Paints, inks, lacquers and adhesives designed to be incorporated into products intended to contain, protect, handle or deliver goods or products.
- The excise tax will also not affect non-reusable plastic packaging of small imports or intra-community acquisitions of packaging (whose total quantity does not exceed 5kg).
With our extension Adderit IPNR (disponible en la AppSource de Microsoft), podrás olvidarte de todo lo que implica integrar este impuesto sobre envases de plástico no reutilizables en tu Business Central.
Activa la extensión y configuras los parámetros necesarios y ya está.
Sigue leyendo>> >
Features and functions:
We offer a unique solution in the market for an unbeatable price:
Monthly: 99€ (+ VAT).
Annual (recommended): 990€ (+VAT).
We accompany you throughout the process The objective scope of the tax is very broad and not only affects plastic or packaging manufacturers, but anyone who purchases these products. For this, among other services, we analyze the operations of our clients, assessing the degree of impact on their business model, and acting accordingly to provide the best response and solution.
¿El IEPNR te preocupa?
TENEMOS SOLUCIÓN
El impuesto sobre plásticos no reutilizables está en vigor desde el 1 de enero de 2023.
Desde Adderit hemos desarrollado una extensión para Microsoft Dynamics 365 Business Central para que puedas estar al día con la hacienda.
Te guiamos para que puedas registrar las operaciones que realices sujetas al nuevo impuesto
sin problemas ni contratiempos.
