IBP – Plastic Bags – Junta de Andalucía- Form 751- Reusable bags.

OBLIGATORY CHARGE OF PLASTIC BAGS IN SHOPS

Since January, we have heard many news about plastic bags. As a result, all merchants have been put on a state of alert. However, several questions arise:

how much to charge per bag,

what tax will the taxpayer pay,

when will this measure take effect? etc ….

Well, with this Post, we want to dispel some of these troubling issues regarding plastic items.

Do not hesitate to consult our office of Economists & Lawyers in Malaga and Nerja !

First, we inform you that on May 18th, 2018, the Royal Decree 293/2018 on the reduction of the consumption of plastic bags was published in the BOE Official Gazette and that the Register of Manufacturers was created.

 

Better NOT use plastic bags

Think of alternatives to plastic when shopping. Help YOUR environment

The purpose of this Decree is to adopt measures to:

reduce the consumption of plastics,

control their manufacture

and to prohibit additives.

It will come into force as of July 1st, 2018. From this date, all plastic bags will be charged to customers, except:

the very light ones used as primary packaging for bulk foods and

thick ones that have a percentage of recycled plastic equal to or greater than 70%.

As of January 1st, 2020, fragmented plastic bags are prohibited. Thick plastic ones must contain at least 50% of recycled plastic.

As of January 1st, 2021, the use of light and very light plastic pouches is prohibited, except for biodegradable ones.

If you manufacture plastics, you have 3 months from the date of entry into force of this decree to register in the section of plastic bags manufacturers in the Register of Manufacturers of Products of the Ministry of Agriculture and Fisheries, Food and Environment.

NB: in our Autonomous Community of Andalusia, this fiscal measure came into force on May 1st, 2011 and is regulated by Law 11/2010, of December 3rd, on fiscal measures to the reduction of the public deficit and for sustainability.

 

In addition, the order of the Ministry of Finance and Public Administration of April 14th, 2011 (BOJA 82, April 28th), approves Form 751 for quarterly self-assessment and Form 752 for annual declaration, determines the place of payment and regulates certain aspects for the application of the IBP.
This issue is again on the rise, as merchants are now once more aware of the problem. We have paid for plastic bags in many establishments since 2011. However, few merchants know that as taxpayers they must submit this tax.

Exemptions to the tax:

  • Plastic bags supplied by retailers exclusively registered in any of the headings of group 64 of the Tax on Economic Activities

  • except for the headings included in groups 645, 646 and 647.

  • Reusable bags

  • Biodegradable bags

In 2018, the tax rate for each plastic bag will be 5 cents, postponing to 2019 the tax rate of 10 cents.

WE are at fault with the dumping of plastic bags in the seas

HUMANS dump plastic in the seas and oceans and ALL creatures suffer because of our selfishness and greed

If you are a commercial enterprise, you supply plastic bags to your clients and it is unclear if you have to report taxes for them or you simply do not know how to do it,  The Pérez Parras Economists & Lawyers Firm is at your disposal to manage all the documentation and clarify all your questions.