How to ensure compliance with the Spanish Plastic Tax?

_{Last update - October 2024}

Companies placing non-recycled, non-reusable plastic packaging onto the Spanish market must pay a tax outlined in the Spanish Law 7/2022[1]. If a product contains certified recycled content, a company can apply for the tax exemption. During the transition period, the use of self-declarations was allowed. However, an accredited, third-party certification of recycled content is mandatory as from January 2024. RecyClass certifications[2] are an example of audit schemes that companies can use to apply for this exemption.

RecyClass proposes two complementary audit schemes that certify the material along the entire value chain. The RecyClass Recycling Process Certification serves as a verification of the origin of waste for the recycled input material used in manufacturing of new articles. On the other hand, the Recycled Plastics Traceability Certification verifies the use of recycled plastics in production in any operation along the entire plastics value chain.

These certifications are based on the requirements of EN 15343 and are evaluated according to the European co-operation for Accreditation EA-1/22 A-AB: 2023. The positive evaluations of both Schemes allow Certification Bodies to apply for accreditation in line with ISO 17065.

The above-mentioned characteristics of RecyClass Certifications are also the requirements that are lined out in the legal text describing the means to demonstrate the use of recycled plastics, needed for the tax exemption.

RecyClass Certification is carried out by third-party, accredited certification bodies. The full list of RecyClass-certified companies is available publicly on the RecyClass website[3].

Besides benefiting from the tax exemption in Spain, RecyClass-certified companies boost transparency on the market. Their certificate serves as a testament to their reliability as a supplier and verifies that recycled plastics suppliers operate in line with environmentally sound processes.

[1] BOE-A-2022-5809

[2] Detailed information about the schemes can be found via the following links: RecyClass Recycling Process Certification and RecyClass Recycled Plastics Traceability Certification

[3] RecyClass Recycling Process Certificates & RecyClass Recycled Plastics Traceability Certificates

_{About RecyClass}

_{RecyClass is a non-profit, cross-industry initiative advancing recyclability, bringing transparency to the origin of plastic waste and establishing a harmonized approach toward recycled plastic calculation & traceability in Europe. RecyClass develops Recyclability Evaluation Protocols and scientific testing methods for innovative plastic packaging materials which serve as the base for the Design for Recycling Guidelines and the RecyClass Online Tool. RecyClass established Recyclability Certifications for plastic packaging, Recycling Process Certification and Recycled Plastics Traceability Certification for plastic products.}

_{RecyClass – Plastic Future is Circular}

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_{Contact : Mireia.Boada@plasticsrecyclers.eu}