Ley 7/2022 de residuos y suelos contaminados (BOE 9 April 2022) created a special tax on non-reusable plastic packaging at EUR 0.45 per kilogram of non-recycled plastic (Article 78). It applies to companies that make packaging, import it, or buy it from other EU countries. It also covers part-made packaging, such as bottle preforms and plastic sheet, and caps, lids and other closures, with recycled content exempt where certified.
Title VII of the law, containing the tax, took effect on 1 January 2023. The law says the tax aims to prevent waste from non-reusable plastic packaging and to encourage plastic recycling.
Status as at September 2026: in force at an unchanged rate; the Agencia Tributaria page updated 16 September 2026 still cites the 1 January 2023 effect. Dates verified against Ley 7/2022 (BOE-A-2022-5809) and the Agencia Tributaria on 23 September 2026.