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An analysis by Garrigues, Taxand Spain
Since its introduction in January 2023, Spain’s Special Tax on Non-Reusable Plastic Packaging has imposed challenges on the HORECA (hotels, restaurants, and cafés) sector. Alberto El Nagar Giménezfrom our Spanish firm Garrigues has published an article providing an overview of some of these challenges and how they are affecting Spanish businesses.
Although non-taxpayers, such businesses face higher costs due to supplier-imposed tax pass-throughs on plastic packaging. Additionally, HORECA businesses that import plastic-packaged products into Spain must register and file tax returns, creating administrative burdens. Other major issues include difficulties in obtaining data on plastic content from suppliers, securing certified proof of recycled plastic to reduce tax liability, and navigating complex criteria to prove packaging is “reusable.” These requirements often involve costly and complex compliance adjustments.
You can read the full article in more detail here.
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