Andalucia, Spain Imposes Tax On Plastic Bags

Author: Miguillen
As part of fiscal measures to reduce the deficit and for sustainability, the Ministry of Finance and Public Administration of the Autonomous Communities of Andalucia, Spain, has decreed a tax be imposed on single-use plastic bags. Beginning in 2011, the tax will be 5 cents per single-use plastic bag; then in 2012 and beyond, the tax will be 10 cents per bag.

The purpose of the tax is to reduce the use of single-use plastic bags and lessen the pollution they create. The consumer must endure this tax as all retail outlets must pass on the full amount of the tax to the consumer. The number of bags taxed must be specified in the invoice or on the receipt.

Some plastic bags will be exempt. Plastic bags used for the following will be exempt provided they are not pre-packaged:

1. Fruits and vegetables
2. Cooked foods: hot and/or cold
3. Frozen foods
4. Fresh fish and fresh derivatives
5. Fresh meats and fresh derivatives
6. Biodegradable bags
7. Plastic bags designed for re-use

Official Gazette of the Andalusian
Bulletin No. 134 of 09.07.2010

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