The Plastic Regulation in Spain

Implications for Swiss exporters

Spain introduced as of January 1, 2023, a new regulation with a tax on non-reusable plastic packaging. This indirect tax is levied on the use in Spanish territory of non-reusable packaging containing plastic, whether it is empty or whether it is presented containing, protecting, handling, distributing and presenting goods. From January 1, 2024, both plastics manufacturers and importers will be required to submit an accredited certification of the recycled content.

The Plastic Regulation in Spain

Unless established in an EU country and carrying out the goods transaction from there, Swiss exports (considered from 
Switzerland or Liechtenstein to Spain) fall under the scope of export and not intra-community acquisition. This means that the importer is the taxpayer and the tax becomes due when the import duties are accrued in accordance with customs 

Detailed information on the regulation you can find in the guide compiled by the Swiss Business Hub Spain below.

Individual consultation

Do you have further questions on the new regulation in Spain and would like to discuss your individual case with our specialists? Contact our ExportHelp Team for a personal advice.


Excise Duty on Non-reusable Plastic Packaging (12/23)


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Official program