Rules by country / Europe / Spain plastic packaging tax
Spain plastic tax: what €0.45 a kilo costs each pack
Since 1 January 2023, Spain taxes non-reusable packaging at €0.45 for every kilo of plastic that isn't recycled. Makers, importers and buyers from other EU countries pay it, and certified recycled plastic pays nothing. We work out what it costs each pack and how to price for it.
€0.45 a kilo of plastic that isn't recycled, in non-reusable packaging. Recycled plastic must be certified to count.
A cost pass-on plan for Spain's plastic tax
What the tax costs every pack, which costs to pass on, and the pack mix that pays the least tax for the same sales.
- What the tax costs each pack, today and with more recycled plastic
- Pass on, absorb or change the pack: the most profitable choice for each product, and how sure we are
- Which packs to lead with, and where recycled plastic pays back
- A price plan for each retailer, and an Excel model
How your results look
| Product | Tax a pack | Our advice |
|---|---|---|
| Water, 1.5 litres, 30g of plastic | 1.35 cents | Pass on in full |
| Yoghurt, 4 x 125g pots | 0.8 cents | Absorb: price point |
| Juice, 1 litre, half recycled bottle | 0.6 cents | Lead with it |
Fictional products. Every real result comes with the expected sales and profit, and a likely range.
Your options
Every option has a fixed price, agreed before we start.
Cost pass-on plan
- The tax and best choice for each product
- Price plan for each retailer
- Scenario model and a walk-through
Pricing review with the tax
- Everything in the tax review
- Prices and promotions for the whole range
- How your products take sales from each other
Portfolio review
- Everything in the pricing review
- More retailers and data sources
- A plan for each channel
After the project: a refresh before each pricing round, from £2,000 (about €2,400). Prices are fixed in pounds sterling; amounts in euros are a guide at October 2026 exchange rates. We're based in the UK and work remotely, in English, under NDA.
How it works
From the first call to your plan in about three weeks.
A free 15-minute call
Tell us about your range. We say whether a review would pay for itself, and quote a fixed price.
Your data
Sales by product and retailer, recipes and costs. We sign an NDA before anything moves.
Your plan
The tax on every pack, the best choice and a price plan, walked through with your team.
Spain plastic packaging tax: the detail
Open only what you need.
- Rate
- €0.45 per kilo of plastic that isn't recycled, in non-reusable packaging
- Since
- 1 January 2023, under Law 7/2022 on waste and contaminated soils (Articles 67 to 83)
- Who pays
- Makers in Spain, importers, and businesses that buy packaging or packed products from other EU countries
- What counts
- Single-use packaging that contains plastic, empty or filled; certified recycled plastic is not taxed
- Exempt
- Packaging for medicines and medical products, packaging sent outside Spain, and small purchases from other EU countries
- Paying it
- Self-assessment on Form 592 with the Spanish Tax Agency
Pass it on
Raise the price by the tax or more. Works for products whose sales hold up when the price rises.
Absorb it
Keep the price and take the cost. Works when a rise would push a product past a key price point and lose more profit than the tax.
Use recycled plastic
Certified recycled plastic pays no tax, so a recycled bottle cuts the cost.
What is the plastic tax in Spain?
A tax of €0.45 per kilo of plastic that isn't recycled, in non-reusable packaging, in force since 1 January 2023.
Who pays Spain's plastic packaging tax?
Makers in Spain, importers, and businesses buying packaging or packed products from other EU countries.
Is recycled plastic taxed in Spain?
No. Certified recycled plastic is not taxed.
Has Spain's plastic tax changed in 2026?
No. The rate is still €0.45 a kilo in 2026.
How much does a plastic tax review cost?
A review of up to 10 products has a fixed price from £7,500 (about €9,000) and takes about three weeks. For 11 to 50 products, a full pricing review costs around £17,500 (about €21,000). It starts with a free 15-minute call.
Do you work with brands in Spain?
Yes. We're based in the UK and work remotely and in English, under NDA. Prices are fixed in pounds sterling before we start, and the first step is a free 15-minute call.
- Spanish Tax Agency, special tax on non-reusable plastic packaging (in Spanish)
- Osborne Clarke, the new year comes with the tax on non-reusable plastic packaging (in Spanish)
Checked on 25 October 2026. Rules and rates change, so check the official source before making decisions. This page is not tax advice.