If there is no last-minute postponement, as <a href="https://techpress.es/noticias/-doce-organizaciones-piden-parar-el-nuevo-impuesto-al-plastico-" target="_blank" rel="noopener">some organizations</a> such as Aecoc or Fiab have requested, manufacturers of non-recycled and non-reusable plastic containers will have to pay <a href="https://techpress.es/noticias/aecoc-aclara-dudas-nuevo-impuesto-plastico" target="_blank" rel="noopener">a special tax</a> on them from January 1, when it comes into force This new tax contemplated in the Law of Residues and Contaminated Soils, approved on April 8. From <a href="https://www.stratesys-ts.com/es/" target="_blank" rel="noopener">Stratesys they</a> doubt the possible postponement because, they indicate, ";the Ministry of Finance has already communicated to the European Commission, within the framework of the 2023 Budget Plan, that the special tax on packaging will be one of the main new sources of income";. The consultant believes that given the current economic situation, the tax will mean a higher cost for companies that will end up having an impact on the final price paid by consumers and thus on ";the general economic state and the CPI figure for next year.";<h2> complex tax</h2> Stratesys also considers that this tax is ";one of the most convoluted established by the Tax Agency";, given the complexity of applying it in each case. ";This is because it requires rigorous traceability of movements , the amount of plastic applied to each movement and each business model of the affected companies."; <h4 style="float: right; width: 50%; margin-left: 28px; padding: 0 28px; border-left: 2px solid #0095dd; font-size: 19px;"> In addition to the manufacturers of non-reusable packaging in Spain, Spanish companies that acquire them in other EU countries or import them must also pay for them</h4> The consultant considers that not enough information has been provided. Rafael San Román , managing partner of Stratesys and responsible for managing this initiative with clients, points out that ";if we analyze how companies are approaching the implementation of the tax, we see a lack of knowledge about the application of the law in Spanish companies , partly because the final regulations have not been published”. They also point out the differences in its application in the different countries of the European Union, "; making its correct implementation very difficult in those companies that have activities in different countries ."; A similar tax will also begin to apply from the beginning of 2023 in Italy and the United Kingdom, they explain in the consultancy. In addition to the manufacturers of non-reusable packaging in Spain, Spanish companies that acquire them in other countries of the European Union or import goods contained in them must also pay for them. ";The tax applies to the acquisition of products that have containers or packaging, being obliged to declare all the kilos of non-reused plastic ,"; says San Román. The percentage of recycled plastic that the containers may have is exempt from the tax, which must be demonstrated by means of a certificate in accordance with the UNE-EN 15343:2008 standard that suppliers must provide to purchasers. “ This exception makes it difficult to calculate the amount and increases the workload . Consequently, a significant impact on information systems is expected, differentiating the cases of manufacturers, community purchasers or importers of goods”, they warn from this consultancy. In the consultancy they indicate that “the ultimate goal of the tax is to encourage companies to use recycled plastics. Companies have the possibility and the obligation, if they want to be competitive, to reduce the rate they pay, reducing the production or consumption of non-recycled plastic . This is the ultimate goal of the Circular Economy Action Plan promoted by the European Commission”. Stratesys also points out the obligation to have a stock accounting book in the case of packaging manufacturers, where the production and movements of containers are collected, in addition to the movements of entries, exits and stocks by period and perform the self-assessment for sales or deliveries made, in the same periods in which VAT is settled. “The complexity of calculating this tax lies in having detailed information on the kilograms of plastic, per unit of product. There are some types of operations that are not subject, or exempt, but they must be reflected in the books and declared to the Tax Agency”, has indicated the managing partner of Stratesys. Community buyers have to register all acquisitions, and also reflect them in the inventory book, which has to be communicated monthly to the Tax Agency. "; It is the purchaser&#39;s responsibility to calculate the number of kilos of non-recycled plastic introduced into Spain , and to self-assess the tax also in the same periods that VAT is settled"; The Tax Agency, in this case, has established a moratorium until June 2023, the date from which the books must be presented with all the information from January 1. In the case of imports, the tax is paid at the import office and the model, they say in the consultancy, is simpler.

The technology consultant Stratesys considers that the current economic situation advises against the entry into force on January 1 of the special tax on non-reusable plastic containers in Spain and warns of the complexity that this entails for taxpaying companies

Stratesys' reasons against the 'plastic tax'

Stratesys' reasons against the 'plastic tax'