EPR Spain – how can companies comply with Extended Producer Responsibility in 2024?

In principle, the obligations apply to all manufacturers and producers, dealers, and importers. There is no de minimis limit. In particular, foreign e-commerce sellers without their own registered office in Spain who supply directly to private end consumers must check very carefully whether all EPR regulations are actually being fulfilled correctly. 

Whether or not your company is affected by the following changes in Spain and which specific obligations apply can only be determined on a case-by-case basis. For a quick overview, use our Quick check questionnaire. Once you have entered some key data about your company, your products, and the countries in which you operate, you will receive a basic report on your EPR obligations at the touch of a button.

EPR Spain: Participation in a take-back system (PRO) for all types of packaging

What is new since last year is that not only household packaging that accumulates with private end consumers must be properly disposed of in Spain, but commercial and industrial packaging must also be included in a take-back system for packaging (PRO). This includes, for example, shipping packaging or secondary packaging that remains with a retail partner. In concrete terms, this means that from 2025, all commercial and industrial packaging must be properly included in a PRO. We expect a lot of movement in Spain by the end of 2024, as the corresponding EPR systems must be set up by this time so that all affected packaging can be disposed of, collected, and recycled accordingly.

Registration in the manufacturer register “Registro de Productores de Producto”

Similar to Germany, Spain has a public register of manufacturers: the Registro de Productores de Producto. Companies wishing to sell their products on the Spanish market must register there and register the quantities of packaging they place on the Spanish market. The register thus serves as a central recording center for all packaging volumes sold in Spain. After successful registration, each company receives a register number that begins with “ENV” and consists of a year and 9 digits. It should be noted that this registration in the producer register must be carried out in addition to system participation in the PRO. Registration in the register is in no way a substitute for system participation!

Appointment of an authorized representative in Spain

As mentioned at the beginning, foreign companies that only have a registered office outside of Spain must comply with a particularly large number of EPR regulations. This also includes the appointment of a so-called “authorised representative” for the Spanish market. This person assumes all legal obligations relating to extended producer responsibility before the law and can also apply for various identification and registration numbers on behalf of the company, which is very extensive and particularly time-consuming:

• The NIE number for foreign nationals in Spain: What is it and who needs to apply for it? The Spanish NIE number is a foreign identification number (Número de Identificación de Extranjero) issued by the Spanish National Police and can be applied for either online or at Spanish authorities. It is a unique tax identification number that foreigners need for legal or tax-related activities in Spain. It begins with either the letter “X”, “Y” or “Z” and then consists of 7 digits and another letter. The NIE number is required in order to be able to apply for a tax identification number (NIF number) for the foreign company in Spain in the next step.
• The NIF number for foreign companies in Spain: What is it and who needs to apply for it? The Spanish NIF number is a tax identification number (Número de Identificación Fiscal). Every company that does business in Spain must have a NIF number. As there is no other tax number in Spain, it is also mandatory on all invoices. However, an NIF number can only be requested for a foreign company if the foreign person requesting it (i.e. the proprietor/owner of the company) already has an NIE number. The NIF consists of nine characters: a letter, followed by seven numbers, and one character, which can be either a letter or a number. The first letter indicates the type of company or institution (e.g. limited liability company, public limited company, association, etc.).
• Conclusion of a contract with a take-back system for packaging (PRO). As mentioned above, in Spain the obligation to participate in a PRO applies not only to household packaging generated by private end consumers but also to all industrial and commercial packaging from 1 January 2025. The necessary take-back systems and the collection and recycling infrastructure for this will be established and set up by the end of the year.
• Registration in the Spanish register of manufacturers. Foreign companies must also complete this registration in the “Registro de Productores de Producto”. In addition, a valid contract with a take-back system for packaging (PRO) is required. The information on which PRO a company participates in for its packaging must also be entered in the register. It should be noted that in addition to the specific selection of an already operating PRO, there is also the option of indicating “PRO not yet constituted”.
• Reporting packaging quantities to the PRO and the producer register. The final step for foreign companies in fulfilling their EPR obligations is the correct reporting of all packaging placed on the market.

The Spanish plastic tax has been in force since 1 January 2023

A special tax, also known as the “plastic tax”, applies to non-recyclable packaging made from non-recycled plastic that is placed on the Spanish market for the first time. This affects both Spanish companies and foreign suppliers. Packaging that is subject to this special tax must be declared accordingly in the tax return. The parts of packaging made from recycled plastic can be exempt from the tax if they are recognized as such by a certified body.

Specifically, these are all plastic products made from non-recycled plastic that are used for the protection, handling, distribution, and presentation of goods, provided they are not reusable. It does not matter whether these products are used to package something or whether they are empty and are only filled later:

• All disposable packaging containing plastic,
• plastic blanks for the industrial production of packaging and
• plastic products that are used to seal, market or present packaging.

It is therefore essential that correct packaging data is available so that this tax can be calculated correctly. The tax rate is 0.45 €/kg. However, there are exceptions for some product packaging (e.g. in medicine).

An extract of further requirements for manufacturers and distributors of packaging

In addition to the obligations mentioned above, the revised EPR regulations also include further obligations for manufacturers and distributors of packaging in Spain. Below you will find a rough overview of the most important areas:

• Promotion of the sale of unpackaged food
• Increasing the proportion of reusable packaging and setting reuse targets
• Setting a minimum percentage of recycled plastics (recyclates) in certain packaging
• Possibility of introducing a deposit system
• Fight against misleading labeling on packaging (e.g. environmentally friendly)

Start with our Quick check questionnaire and get an overview of the EPR obligations for your company in Spain and other countries.

Spain 2025 update: new labelling requirements for packaging 

From 1 January 2025, Spain will introduce mandatory labelling of packaging that is discarded by end users in private households. According to Royal Decree 1055/2022, manufacturers and distributors are obliged to affix pictograms to packaging to facilitate correct disposal. This measure is part of the extended producer responsibility (EPR) and is intended to increase recycling rates and promote the circular economy. Companies need to prepare for the new regulations early by implementing labelling systems, adapting processes and involving partners to be legally compliant from 2025. 
Read more about EPR updates in Spain here.