INDEPENDENT. RECOGNIZED. SECURE.
Legally sound certification:
Get free adviceFrance and Spain
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.
€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
The full document
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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.
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.
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.
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.
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In more detail
1,000 tonnes of plastic in packaging, 30 per cent of it recycled. That leaves 700 tonnes of non-recycled plastic subject to tax. At €0.45 per kilogram that is €315,000. Without a recognised certificate the whole volume counts as non-recycled, which comes to €450,000. In this example the certification saves €135,000.
A certificate eligible for recognition, with audited evidence and a documented chain of custody. Built on EN 15343 for traceability and recycled content, ISO 22095 for chain-of-custody models and ISO 14021. That makes it compatible both with Article 9 of the French arrêté and with the Spanish requirement under UNE-EN 15343. Independent audits are part of the certification and run through accredited bodies within the EA MLA framework.
It depends among other things on which filière the recyclate comes from, that is, which EPR product stream. Recyclate from the same category is treated differently from material out of another one. Hence the range from €450 to €1,000 per tonne.
First, commission flustix RECYCLED to obtain certifiable evidence documentation for France and Spain. Second, clarify and certify the scope and data: material and resin mix, post- and pre-consumer sources, volumes and batches, plants and suppliers, fields of application. Third, implement and report, in France following the éco-organisme requirements, in Spain through the documentation towards the AEAT.
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
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