In the Official Gazette of Gipuzkoa of today, May 22, 2023, two foral decrees relevant for the territory have been published: FORAL REGULATIVE DECREE 1/2023, of May 9, of the Historical Territory of Gipuzkoa, on the special tax on non-reusable plastic packaging, and FORAL REGULATIVE DECREE 2/2023, of May 9, of the Historical Territory of Gipuzkoa, on the tax on the deposit of waste in landfills, incineration and co-incineration of waste. The main purpose of these decrees is to incorporate into the tax system of Gipuzkoa the two taxes introduced in the common territory by Law 7/2022, of April 8, on waste and contaminated soils for a circular economy. This is part of the fiscal measures aimed at promoting the circular economy.
The special tax on non-reusable plastic packaging is established with the purpose of preventing the generation of waste derived from plastic packaging that is not reusable. It is an indirect tax levied on the use of packaging containing plastic that is not reusable. The taxpayers of this tax will be those who manufacture products included in the scope of application of the tax and whose establishments are located in the Historical Territory of Gipuzkoa. Those who make intra-community acquisitions of products included in the scope of application of the tax and whose tax domicile is in Gipuzkoa will also be subject to the tax. If the intra-community acquisitions are made by a non-established taxpayer, it will be considered subject to the tax when the tax domicile of its representative is in the Historical Territory of Gipuzkoa. In addition, the containers will be taxed, whether they are empty or whether they contain, handle, distribute or present goods. In the case of containers made up of more than one material, only the amount of plastic they contain will be taxed. The taxable event occurs at the time of manufacture, import or intra-Community acquisition of the non-reusable plastic packaging. The taxable base is determined by the amount of non-recycled plastic, expressed in kilograms, contained in the products subject to the tax. The applicable tax rate is 0.45 euros per kilogram.
On the other hand, the tax on landfilling, incineration and co-incineration of waste is an economic instrument and a key mechanism to promote the circular economy and achieve the objectives of preparing for reuse and recycling of waste. This tax is intended to discourage the least environmentally favorable options in accordance with the waste hierarchy principle, favoring the diversion of waste towards more favorable options that contribute to reintroducing the materials contained in waste into the economy, such as recycling. This is an indirect tax levied on waste that is treated through waste management operations, with the purpose of encouraging waste prevention, preparation for reuse and recycling, giving preference to the organic fraction and promoting environmental education. The taxpayers of this tax will be those who deliver waste to landfills, incinerators or co-incinerators located in the Historical Territory of Gipuzkoa. The taxable base of the tax is determined by the weight of the waste deposited in landfills. The tax rate applicable for the calculation of the gross tax payable varies according to the type of treatment facility and the type of waste, such as non-hazardous waste landfills, hazardous waste landfills, inert waste landfills, municipal waste incineration facilities, other incineration facilities and co-incineration facilities.
It is important to note that these taxes will be effective as from January 1, 2023, without prejudice to the provisions of the eleventh transitory provision of the Economic Agreement. With the implementation of these taxes, the aim is to promote the circular economy in Gipuzkoa and contribute to the sustainable management of waste.
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