Since May 1, 2011 entered into force in the autonomous community of Andalusia, the tax on plastic bags for single use, established in Decree-Law 4 / 2010, 6 July, Fiscal Deficit Reduction Public and Sustainability, which aims to reduce the use of plastic bags, with the aim of reduce the pollution they generate and contribute to environmental protection.
The objective Tax Plastic Bags for single use is to reduce the use of the same, with the aim of reduce the pollution they generate and contribute to environmental protection.
shall be exempt from this tax plastic bags designed for reuse, the biodegradable and those used solely to contain fresh fish, fresh meat, fruits, vegetables and cooked frozen foods, provided they were not prepackaged.
The total amount of tax shall be charged to the consumer and the amount will be 5 cents for each plastic bag for single use only provided during the year 2011 and 10 cents from the year 2012 onwards.
For its part, the employer may opt to renew their stock of bags to conform to the rules or, by contrast, continue to supply plastic bags and collect the tax. In this case, the tax should appear on the invoice, receipt or proof, appearing as an independent concept and indicating the number of bags delivered.
The settlement period will coincide with the calendar quarter, except in cases established by the competent Ministry of Finance.
I do get an attachment in Article 7 of that Act that reflects this. To emphasize the content of nine and twelve points.
Article 7. Nine. Tax rate.
In the year 2011 the tax rate is 5 cents euro for each plastic bag provided a single use.
In fiscal 2012 and thereafter, the tax rate is 10 cents for each plastic bag provided a single use. Twelve
. Impact of impuesto.1. The taxable person shall pass in full the total amount of tax to the consumer, this being forced to endure.
2. The amount referred to in the preceding paragraph shall be included in the invoice, receipt or receipt for, appearing as an independent concept and indicating the number of bags delivered.
In the website of the Andalusian http://www.juntadeandalucia.es/haciendayadministracionpublica/tributos/tributos_pp/bolsas.htm you can also find information.
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