Industrial and commercial packaging: producer obligations under Royal Decree 1055/2022
Royal Decree 1055/2022 extended Spain's extended producer responsibility regime to industrial and commercial packaging. Companies placing packaged product on the market must be registered, keep a packaging record and declare the quantities placed on the market each year.
Until Royal Decree 1055/2022 on packaging and packaging waste came into force, extended producer responsibility applied in practice only to household packaging. The regulation extended it to commercial and industrial packaging as well, with obligations to register, to report and to fund the management of the resulting waste.
Obligations for the packer
- Registration in the packaging section of the Spanish Producers Register held by MITECO, obtaining an environmental identification number.
- Membership of a collective compliance scheme, or setting up an individual scheme, for the packaging placed on the market.
- A documentary record of the quantities and materials of packaging placed on the market each year.
- The annual packaging return to the Producers Register, covering the previous year, before 31 March.
- The return to the collective scheme you belong to, within the deadline and format it sets, usually during February.
The return is broken down by type of packaging (household, commercial and industrial) and by material, and must be consistent with your packaging purchase records and with what has been declared to the collective scheme. Differences between the two returns are the most frequent cause of queries from the authorities.
Relationship with the plastic packaging tax
The Spanish excise duty on non-reusable plastic packaging, set out in Act 7/2022, is a separate tax obligation with its own accounting record and its own periodic self-assessments before the tax authority. The kilograms of plastic declared for tax purposes and those declared for packaging purposes should come from the same source data.