Agencia Estatal de Administración Tributaria (AEAT) — packaging taxes in Spain
Agencia Estatal de Administración Tributaria (AEAT) publishes 1 rate row for packaging taxes in Spain for 2026, all at 0.45 EUR/kg; the full schedule is on the page linked below. Last verified 2026-09-16
What this scheme is
Agencia Estatal de Administración Tributaria (AEAT) — This is a tax, not an EPR scheme — the special tax on non-reusable plastic packaging is levied by the Spanish tax agency under Law 7/2022 and is payable in addition to the packaging EPR fees invoiced by Ecoembes and Ecovidrio.
Declaration basis: EUR per kg of non-recycled plastic contained in the packaging. Official site: sede.agenciatributaria.gob.es ↗. Official rates page: sede.agenciatributaria.gob.es ↗.
What it covers, and where the rows are on this site
| Stream | Year | Rows | Full schedule |
|---|---|---|---|
| Packaging taxes | 2026 | 1 | /packaging-taxes/#es |
Only years with a page on this site are listed. A year this library holds but does not publish free of charge is not shown here and no figure from it appears on this page.
Representative rates
This library records no representative row for this scheme: the comparison table for this stream is built from rate ranges rather than from one row per category, so every figure stays on the pages linked above.
Where to go next
Provenance
This scheme's own pages — Addresses as recorded in this library's scheme entry. The read date behind every figure on this page is on the source that figure came from.
- https://sede.agenciatributaria.gob.es
- https://sede.agenciatributaria.gob.es/Sede/impuestos-especiales-medioambientales/impuesto-especial-sobre-envases-plastico-reutilizables.html
How to cite
EPR Rates (2026). Agencia Estatal de Administración Tributaria (AEAT) — packaging taxes in Spain. https://eprrates.com/schemes/es_aeat_iepnr/ · Retrieved 2026-09-17. CC BY 4.0.
@misc{eprratesschemesesaeatiepnr,
title = {Agencia Estatal de Administración Tributaria (AEAT) — packaging taxes in Spain},
author = {{EPR Rates}},
year = {2026},
url = {https://eprrates.com/schemes/es_aeat_iepnr/},
note = {Retrieved 2026-09-17. CC BY 4.0}
}
Rate figures are extracted from the official publications listed under Sources; those source documents remain under their publishers' terms.