France and Spain

Prove recycled content, secure the bonus and the tax advantage

In France the authorities have only paid the EPR bonus against independent, accredited evidence since 1 January 2026. In Spain, recycled content has only been recognised for the plastic tax with a certificate from an accredited body since 1 January 2024. Without a certificate there is no credit in either country.

What is at stake

€450 to €1,000/t

French EPR bonus per tonne of recyclate, graded by application

€0.45/kg

Spanish plastic tax on non-recycled plastic in non-reusable packaging

€165,000

bonus in the French worked example: 1,000 t annual volume, 30 % recyclate, €550/t

€135,000

tax saving in the Spanish worked example: 1,000 t, 30 % recyclate

Summary only

That was the extract The full document is available here

This page gives the key points. The document itself contains every source, derivation and piece of evidence in full.

The complete document with all sources and calculations is available in exchange for your contact details.

Download the document

France: bonus since 1 January 2026

The basis is the Arrêté of 5 September 2025, in force since 1 January 2026. The bonus levels under Article 3 are €450/t and €550/t, and up to €1,000/t for contact-sensitive applications; €550/t applies for the 2026/27 transition. Article 9 requires a chain of custody in line with the EU procedures for verifying recycled content. Independent audits are accepted only from accredited bodies.

Spain: tax since 2023, evidence required since 2024

The IEEPNR plastic tax has applied since 1 January 2023 at €0.45 per kilogram of non-recycled plastic in non-reusable packaging. Since 1 January 2024, recycled content is only recognised if a certificate from an accredited body in accordance with UNE-EN 15343 is available.

The calculation in detail

Spain, 1,000 t of plastic in packaging with 30 % recyclate: 700 t remain taxable, which is €315,000 instead of €450,000 without a recognised certificate, a saving of €135,000. France, same volume: 300 t of demonstrably used recyclate yield a bonus of €165,000 at €550/t.

What flustix RECYCLED provides for this

A recognisable certificate with audited evidence and a documented chain of custody, based on EN 15343 for traceability and recycled content, ISO 22095 for chain-of-custody models and ISO 14021, compatible with Article 9 of the French Arrêté and the Spanish UNE-EN 15343. The independent audits are part of the certification.

Source: Arrêté of 5 September 2025 (Legifrance, JORFTEXT000052201296); Agencia Tributaria on the IEEPNR
As of: October 2025

Editorial responsibility: Malte Biss, Managing Director of flustix GmbH