UPCOMING FAIRS
COSMOPROF - Bologna (26-28 March 2026) Hall 16 Stand F8c

Our responsible role in sustainability

Our commitment to sustainability is reflected in every stage of production, from packaging design to its life cycle, promoting safe, durable and environmentally friendly solutions.

UNE-EN 15343

The UNE-EN 15343 standard applies to plastic recycled through mechanical processes, establishing the necessary requirements to guarantee the traceability of the material and control of the mass balance within the production process.

With this standard:

  • We control how recycled material is integrated into our packaging.
  • We verify that a reliable documentation and tracking system is in place.
  • We provide transparency for demanding customers and markets.

ISCC PLUS

This is an international certification system applicable to materials from chemical recycling and other alternative raw materials, guaranteeing traceability and sustainability throughout the entire supply chain using the mass balance system.

  • Validates the use of raw materials from alternative sources.
  • It guarantees the traceability of the material throughout the entire supply chain.
  • It enables compliance with sustainability requirements demanded by international markets.

New law on waste and contaminated soil for a circular economy: Law 7/2022

Effective 1 January 2023

Documentation

Frequently asked questions

Does this tax only apply to domestic packaging or also to commercial and industrial packaging?

This tax applies to all categories of packaging: domestic, commercial and industrial.

When does the tax come into effect?

In the case of manufacturing, when sales or deliveries of previously manufactured products are made on or after 1 January 2023, or when advance payments for such deliveries are made prior to 1 January 2023.

How does the tax affect you depending on whether you purchase packaging or manufacture it?

There are three types of taxpayers, and the tax affects them in one way or another:

If you manufacture packaging, you are affected by the tax as a manufacturer; you manage it, settle it, and pass it on to your customers in your invoices.

If you purchase packaging within the United Kingdom, you will bear the amount on the invoices issued by your supplier; if you purchase packaging in Europe, you must manage the tax as an intra-Community purchaser; and if you purchase packaging outside the European Union, you must manage the tax as an importer.

If you purchase products outside the country that are not subject to the tax (i.e. they are not non-reusable plastic packaging) but are packaged in non-reusable plastic packaging and exceed 5 kg/month, the purchaser must also proceed as an importer or intra-Community purchaser, depending on whether the purchase is made outside Europe or within Europe.

Does the tax have to be paid by the manufacturer? Does it have an impact on the end customer? Does the end customer have to carry out any kind of procedure? How does it affect them?

The tax will be passed on by the manufacturer to its customers on the invoice and will be charged when the manufacturer makes the first delivery within Spanish territory.

This tax does not affect the end customer, but the final price of the packaging/packaged product may be indirectly affected by this tax. The end customer does not have to take any action; it is the manufacturer who acts as the taxpayer and who will have to manage the tax and be responsible for passing it on.

The invoice issued must show the following items separately:
The amount of tax due.
The amount of non-recycled plastic contained in the products, expressed in kilograms.
If any exemption applies, specify the article under which the sale or delivery is exempt.

Is the special tax on non-reusable plastic packaging part of the taxable base for Value Added Tax?

Yes, according to Article 78.2.4 of Law 37/1992 of 28 December on Value Added Tax, they are included in the concept of consideration and therefore form part of the tax base.
Why trust Triana
Icono experiencia
+ 50 years
of experience in packaging
Icono Sala blanca
Production
in ISO 7 Cleanroom and Dry Room
Icono piezas fabricadas
130 M
parts manufactured
per year
Icono certificado
ISO 13485
Certificate for
Medical Devices
Logo Premio ARCAPACK
Best Packaging
Pharmacy and
Parapharmacy
Ubicación

Designed and made in Barcelona

Triana
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