14 Dec 2022

Plastic Tax on single-use plastic packaging in Spain effective January 1st, 2023

***To all Iveco Group Suppliers for deliveries to Spain only***

Dear Suppliers,

following recent communication on the Supplier Portal related to Iveco Group commitment in the reduction of the environmental impact of its industrial operations, we contact you with reference to the Spanish Special Tax on non-reusable plastic containers (the “Plastic Tax”) by virtue of Law 7/2022 of April 8, effective 1 January 2023, in the context of the European Green Deal initiative and that will mainly affect Iveco España operations.

The Plastic Tax is levied on intra-community imports and acquisitions of the following products containing non-reusable plastic; these would be the following:

a) Single-use packaging containing plastic, regardless of whether it is empty or filled (i.e. plastic bottle of lubricant, break fluids plastic bottles, other fluids plastic bottles)

b) Products containing plastic intended to provide the function of containing, protecting, handling, distributing and presenting goods (i.e. flanges, staples, clamps and other fastening elements that are part of a container, plastic stoppers, plastics covering spare parts, plastic covering the seats of the trucks, plastic rolls).

The Plastic Tax base is determined on the amount of the unrecycled plastic (in kilograms) contained in the above products.

In order to comply with the fiscal obligations originated by the Plastic Tax and avoid any delivery issues especially in case of custom controls, we need your collaboration in providing us with the amount of non-recycled plastic included in your shipments to us effective January 1, 2023.

Such information has to be sent to mailbox plasticsupplyspain@ivecogroup.com by filling in the excel enclosed to this communication.

Iveco Group is counting on the full and active support of all its suppliers to face the new requirements coming from the European Green Deal initiative.

If you have any questions, please do not hesitate to contact us.

Thank you in advance for your support.

Iveco Group Tax Department