The Special Tax on non-reusable plastic packaging is an indirect tax that falls on the use in Spanish territory of non-reusable packaging containing plastic, whether it is empty or if it is presented containing, protecting, handling, distributing and presenting goods.

The tax, with effect from 1 January 2023, is regulated in Chapter I of Title VII of Law 7/2022, of 8 April, on waste and contaminated soil for a circular economy (Articles 67 to 83).

The tax will be applied throughout the Spanish territory, without prejudice to the regional tax regimes of agreement and economic agreement in force, respectively, in the territories of the Basque Country and in the Autonomous Community of Navarre and the provisions of the international treaties and conventions that have become part of the internal legal system.

The management of the tax corresponds to the Regional Treasury.