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IEPNR_impuesto sobre envases de plástico de reutilizable-Adderit

IPNR (IEPNR) What it is and who it affects

El Impuesto especial sobre Envases de Plástico No Reutilizables es un tributo de naturaleza indirecta que recae sobre la utilización en territorio español de envases no reutilizables que contengan plástico, tanto si se presentan vacíos como si se presentan conteniendo, protegiendo, manipulando, distribuyendo y presentando mercancía


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As of December 1, 2022, those who are obliged to register in the territorial register of the excise tax on non-reusable plastic packaging will be able to apply for registration.

Who is affected:
To those who are obliged to register in the territorial register of the excise tax on non-reusable plastic packaging.

Contact Adderit now without commitment, to stay up to date.

What is the plastic packaging tax? non-reusable or IPNR? (IEPNR)


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).


If you already know that you need our solution, access this linkIf not, read on.

How and who is affected >>

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.


How it affects the food sector

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?

All non-reusable plastics manufactured or imported into Spain will be subject to a tax of €0.45/kg. This includes both empty plastics and those containing products. Depending on how the company declares VAT, the tax settlement will be monthly or quarterly.


Find out how we can help you


Calculate IPNR manually?
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).


How Adderit helps you

With our extension Adderit IPNR (now available in the AppSource store), you will be able to forget about all that is involved in integrating this special tax on non-reusable plastics in your Business Central. Read on to find out what we offer and don't be afraid, there is still time to implement it.


Features and functions:

  1. Easy to incorporate into your Business Central.
  1. Fully integrated with standard operations.
  1. Configuration of the plastic weights of the products for each of their units of measure.
  1. Traceability and tracking of sales and purchase operations affected by the tax.
  1. Calculation of the tax at any time on transactions already registered.
  1. Printing of informative certificates for your customers.
  1. Generation of all the necessary information for the presentation of the tax liquidation and the registry books to the AEAT.


The price

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.

Put yourself in contact with Adderit and we will solve all your doubts and advise you accordingly, don't wait until the last moment, since since implementation of the tax is becoming imminent and will be a major change in how it will be managed.n non-reusable plastics from now on.



Excise tax on non-reusable plastic containers

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¿El IPNR te preocupa?


El impuesto sobre plásticos no reutilizables ya ha entrado en vigor este 1 de enero.

Desde Adderit hemos desarrollado una herramienta única en el mercado para que puedas estar al día con la hacienda.

Nosotros te guiamos para que puedas registrar las operaciones que realices sujetas al nuevo impuesto
sin problemas ni contratiempos.