October 31, 2022

Applications to comply with the new Waste Act (LCSR)

The new Act on Waste and Contaminated Soils for a Circular Economy, approved and published in the Spanish State Gazette (BOE) on 8 April, comes into force on 1 January. All companies that are subject to this tax are obliged to comply with it, but, as with other regulations, there are applications that facilitate all these procedures.

But before seeing these solutions, let's understand what Act 7/2022 of 8 April consists of and how it affects us.

Waste and Contaminated Soils Act

The LCSR is the Waste and Contaminated Soils Act for a circular economy. With this Act, European Union Directive 2018/851 of the European Parliament and of the Council of 30 May 2018 updating the previous Directive 2008/98/EC on waste and Directive 2019/904 of the European Parliament and of the Council of 5 June 2019 on the reduction of the impact of certain plastic products on the environment are implemented in the Spanish legal system.

Main new features of the new Waste and Contaminated Soils Act (LCSR)

One of the main new features of this law is that it includes a tax on non-reusable plastic containers.

This tax is applied to containers containing plastic, regardless of whether they are empty as if they have content, protecting, handling, distributing and presenting goods.

The target scope of the tax concerns non-reusable packaging containing plastic, semifinished plastic products intended for the production of packaging (preforms, thermoplastic sheeting) as well as plastic products enabling packaging to be closed, marketed or presented.

Articles 67 to 83 of the LRSC determine this tax rate. It is worth remembering that the ultimate goal is to eliminate, as far as possible, the use of this plastic material. All the legal parameters affecting the imposition of this tax can be consulted at the Tax Agency.

However, all companies that manufacture or make intra-Community acquisitions or imports of this packaging and that are subject to the objective scope of the tax must apply for registration in the corresponding territorial register at the excise duty office where the establishment is located and the activity is carried out. If this is not possible, it must be done where the tax domicile is located, except for exempt purchasers according to art. 75.f of Law 7/2022.

The application for registration must be made prior to the start of the activity by electronic means. After the request, the interested party will receive the plastic identification code (PIC).

Management applications of the new Waste and Contaminated Soils Act (LRSC)

As has happened in the past (such as the General Data Protection Regulation or the obligation to record the start and end of the working day) there are technological applications that help businesses comply with these regulations and thus avoid the possibility of being sanctioned.

SEIDOR offers our customers two different options. On the one hand, SAP RDP (Responsible Design and Production), a solution developed in BTP, which is international in scope and covers more taxes.

Designed as an ERP, it enables regulatory, fiscal and voluntary commitments to be combined in a single solution and provides continuous monitoring of Extended Producer Responsibility (EPR) regulations and taxes on plastics. In addition, producers can adjust specific parameters (e.g. prices for individual agreements with PRO) where applicable.

On the other hand, we have the Plastic Tax by SEIDOR solution, whose main task is to control this rate through the implementation of the tool, at a national level, which makes the following possible:

  • The creation and sending of record books and accounting books.
  • Compliance with filing self-assessment forms 592 and A22 refund request.
  • The passing on or entering on the invoice of the information required in connection with sales or deliveries.

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