Packaging waste management in Spain is governed by comprehensive regulations that cover all aspects of the packaging industry. Regardless of their origin or the materials used, companies introducing or circulating packaging in the Spanish market must adhere to strict regulations. These regulations apply not only to domestic companies but also to foreign companies distributing their products in Spain.
Packaging waste management in Spain is subject to comprehensive legal regulations that cover all packaging, regardless of their origin and the materials used. Manufacturers or their representatives must register in the packaging register of the Spanish Ministry of Environment and report annually on the packaging circulated. Foreign companies need to appoint a representative in Spain and provide a Spanish tax number and a digital certificate. From 2025, licensing requirements will also be extended to commercial and industrial packaging. The license fees to be paid are defined and based on the weight and material of the packaging and are used for disposal and recycling. Since January 2023, a plastic tax has been in effect, which must be declared and paid regularly.
Which Companies Are Affected by the Obligations?
Manufacturers of packaged products as defined by law (Art. 2.t) or their representatives must register electronically in the packaging section of the manufacturer register at the Spanish Ministry of Environment and report annually on the packaging circulated.
Foreign companies must appoint a representative and provide a Spanish tax number and a digital certificate. If a foreign company in the B2B sector does not appoint a representative, the obligations must be fulfilled by the importers according to the definition of the product manufacturer.
In online trading, the business owner is considered the manufacturer. If packaged products are circulated through online platforms and the manufacturer does not appoint a representative, the platform is subsidiarily liable as the manufacturer of the product.
Overview of Obligations:
Companies circulating household packaging in Spain must join the Spanish waste management system ECOEMBES.
From 2025, licensing requirements will be extended to commercial and industrial packaging. The corresponding EPR systems must be established by the end of 2024. The license fees to be paid are defined and based on the weight and material of the packaging.
The revenue from the licenses is used by ECOEMBES for the disposal and recycling of the packaging. Reporting must be done through the ECOEMBES platform, with all components of each individual package needing to be recorded.
There is no labeling requirement for household packaging. The use of the Green Dot is voluntary. Expressions like “environmentally friendly” are prohibited.
The Plastic Tax:
Since January 1, 2023, a plastic tax has been in effect in Spain, affecting the manufacture, intra-community acquisition, and import of plastic packaging that has not been recycled or is not reusable without further processing. The tax rate is €0.45 per kilogram.
Purchases of less than 5 kilograms of plastic packaging per month are exempt from the tax, as are certain types of packaging, such as those in the medical sector.
Manufacturers and intra-community acquirers are obliged to declare and pay the tax regularly and to keep separate accounts. The tax is processed upon import along with customs.
For plastic packaging for which taxes have already been paid and which are exported or delivered within the EU from Spain, there is a claim for tax refund.
Spanish companies importing plastic packaging from abroad rely on accurate information from their suppliers about the packaging. However, suppliers are not obliged to comply with the requirements of the law.
If you want to learn more about the basics of packaging law in Spain, we invite you to read our latest blog post.
Packaging waste management obligations in Spain with professional support
We at Deutsche Recycling GmbH support you in this. From compliance checks to compliance with the law in Spain, we offer tailor-made solutions. Upon request, we conduct compliance checks and assist you in meeting the regulations of EU member states. We professionally, individually, and personally support you in EPR in Spain.
