Cos’è la Plastic tax? Quali aziende devono pagarla e quanto?

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Cos’è la Plastic tax? Quali aziende devono pagarla e quanto? Facciamo chiarezza sulla tassa che è stata rinviata a gennaio 2021.

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Indice

 

Cos’è la Plastic tax? – Il rinvio causa Coronavirus

Il coronavirus ha dato modo di riaprire la riflessione sulla Plastic tax, nel merito, per ciò che riguarda la sua entità e la data di entrata in vigore.
Introdotta dalla legge di Bilancio 2020 l’obiettivo della nuova tassa sarebbe disincentivare l’utilizzo di plastica monouso.

L’emergenza causata dal virus ha però obbligato a utilizzare grandi quantità di plastica usa e getta per far fronte a esigenze sanitarie, parliamo dei presidi medici, e per continuare attività commerciali. Parliamo del settore Bar Ristorazione dove l’unico modo per lavorare è stato tramite servizi di asporto e consegne a domicilio. Di conseguenza anche le aziende produttrici di materiale monouso hanno fortemente aumentato le quantità prodotte.

Tutto ciò ha portato a pensare che disincentivare l’utilizzo di plastica monouso tassandola fosse un errore, soprattutto perché ritenuta indispensabile in diversi ambiti. Inoltre i detrattori del Plastic-free lo accusano di essere un’ingenua utopia. Ma come vedremo la plastic-tax non sarà applicata a tutta la plastica come nemmeno a quella utilizzata in particolari ambiti.

Leggi anche cosa significa davvero essere Plastic-free

A questo proposito il Ministro dell’Economia Roberto Gualtieri ha dichiarato: “non si tratta di una tassa generalizzata sulla plastica – materiale di cui difficilmente si può a fare a meno – ma ha l’obiettivo di disincentivare l’utilizzo di prodotti usa e getta non biodegradabili, oltre a promuovere materiali compostabili ed ecocompatibili”.

 

Ce lo chiede l’Europa

Il Governo è stato però accusato da molti di volerla introdurre per fare cassa. Ma forse mai come in questo caso è vera l’affermazione “ce lo chiede l’Europa”. La Plastic-tax infatti fa parte di quelle misure atte a recepire la Direttiva Europea SUP (Single Use Plastics) entrata in vigore a luglio 2019 e che come per tutte le direttive europee prevede l’obbligo di essere recepita dagli stati membri entro due anni, ovvero in questo caso non oltre il 2021.

Avrebbe dovuto vedere la luce a luglio 2020 ma è notizia del 14 maggio il suo slittamento a gennaio 2021. Non si sarà fuori tempo massimo e tale decisione può essere intesa come un atto di buon senso per venire incontro a tutte le realtà industriali che quasi certamente affronteranno nei prossimi mesi una contrazione del fatturato. Di conseguenza, in uno dei paesi più tassati d’Europa, non è parso il caso andare a tassare ulteriormente in un periodo delicato come quello che ci attende.

 

La Direttiva europea SUP

Il 3 luglio 2019 è entrata in vigore la Direttiva dell’Unione europea UE 2019/904 sulle materie plastiche monouso, detta anche Direttiva SUP – Single Use Plastics. Essa si basa sulla legislazione della Ue già esistente e stabilisce norme più severe per i tipi di prodotti e di imballaggi che rientrano tra le dieci tipologie più spesso rinvenute sulle spiagge europee. Le nuove regole vietano, con decorrenza al 2021, l’utilizzo di determinati prodotti in plastica usa e getta per i quali esistono in commercio alternative di origine naturale.

I prodotti vietati sono bastoncini per le orecchie, posate, piatti (sia in plastica che in carta con film plastico), cannucce, mescolatori per bevande, aste per palloncini, tazze, vaschette con relative chiusure in polistirene espanso (EPS) per consumo immediato o asporto di alimenti, contenitori per bevande e tazze sempre in EPS.

 

Plastic tax nell’Unione Europea

Essendovi l’obbligo di recepimento della Direttiva ed essendo l’inquinamento da monouso un’emergenza globale, il suo recepimento con una nuova imposta non costituisce una novità assoluta in ambito europeo.

Stati dell’UE come Francia, Belgio, Portogallo, Irlanda, Finlandia, Polonia, Lettonia e Danimarca hanno introdotto prima dell’Italia una tassazione specifica sui prodotti in plastica monouso. Alcuni Paesi hanno introdotto una tassa sugli imballaggi e tassano specifiche tipologie di plastica ed il loro utilizzo. In Germania vige da anni il vuoto a rendere con deposito su cauzione, come già in parte avviene in Trentino.

Inoltre Bruxelles sembra sempre intenzionata a varare una “plastics tax UE” sui rifiuti da imballaggio in plastica non riciclati a livello nazionale a carico dei paesi membri. Ciò con l’obiettivo di recuperare risorse per circa 7 miliardi di euro l’anno e in parte finanziare la mega manovra Next Generation EU da 750 miliardi per la ripresa post Coronavirus lanciata dalla Commissione europea.

Dato che prima o poi questa tassa dovrà entrare in vigore, andiamo a vedere di cosa si tratta esattamente. Quali prodotti sono tassati, chi la dovrà pagare e quanto.

Leggi anche Come la tassa sulla plastica inglese può agevolare l’economia circolare

 

Quali prodotti saranno tassati

A essere tassati saranno i MACSI, acronimo di manufatti per il consumo con singolo impiego come disciplinato dall’articolo 1, commi da 634 a 658 della legge di Bilancio.

Come riportato nel testo al comma 634, i prodotti a cui si applica sono gli “articoli destinati ad avere funzione di contenimento, protezione, manipolazione o consegna di merci o di prodotti alimentari, anche in forma di fogli, pellicole o strisce, realizzati con l’impiego, anche parziale, di materie plastiche costituite da polimeri organici di origine sintetica” e non concepiti per essere utilizzati più volte. Sono inoltre considerati MACSI anche i contenitori in tetrapack e i prodotti e dispositivi indicati nel comma 635.

Sono esclusi dalla tassazione i prodotti riciclati o con una percentuale di plastica inferiore al 40% e i prodotti compostabili conformi alla norma UNI EN 13432:2002, i dispositivi medici ed i MACSI atti al contenimento e alla protezione dei medicinali.

 

Chi dovrà pagare

Sono tenuti al pagamento della plastic tax:

  • il fabbricante dei prodotti realizzati sul territorio nazionale;
  • il soggetto che acquisti MACSI da altri Paese UE nell’esercizio della sua attività economica o che li ceda se essi siano acquistati da un consumatore finale;
  • l’importatore per quanto riguarda MACSI provenienti da Paesi terzi.

Non è considerato fabbricante chi produce MACSI utilizzando come materia prima o semilavorato, altri MACSI su cui l’imposta sia dovuta da un altro soggetto, senza l’aggiunta di ulteriori materie plastiche previste al comma 634.

Come principio assimilabile alla sugar tax, i produttori di bibite hanno lamentato la combinazione tra queste due imposte, che nel caso dei soft drink zuccherati confezionati in bottiglie di plastica, subirebbero una doppia tassazione. Quello che è sicuro è che la nuova imposta andrà a sommarsi al già in vigore da anni Contributo Ambientale Conai (CAC).

 

Quanto si dovrà pagare

L’importo è di 45 centesimi di euro per chilogrammo di plastica contenuta nei MACSI. Meno della metà della cifra prefigurata inizialmente dal disegno di legge che era di un euro per chilogrammo. Nessun importo sarà da versare qualora inferiore o pari a 10 euro. In questo caso non si dovrà presentare nemmeno la dichiarazione. Sono anche previste delle sanzioni. Il mancato pagamento della plastic tax comporta una sanzione amministrativa che può andare dal doppio fino a dieci volte l’imposta evasa, a partire però da 500 euro.

Per premiare i comportamenti virtuosi, il comma 653 prevede un credito d’imposta pari al 10% delle spese sostenute nel primo anno per l’adeguamento tecnologico mirato alla produzione di manufatti compostabili ai sensi dello standard EN 13432:2002. Il credito d’imposta si applica anche alle spese di formazione del personale dipendente e alle spese per le attività di formazione volte ad acquisire o consolidare le conoscenze connesse all’adeguamento tecnologico.

 

Conclusioni

L’aumento dei costi a carico delle imprese produttrici come per qualsiasi altra tassa ricadrà sul costo unitario dei prodotti e quindi graverà sulla spesa dei consumatori.

Per Legambiente i costi della tassa non graveranno in modo così dannoso sulle imprese e nemmeno sui consumatori. Il primo settore che viene in mente è quello dei produttori di acque minerali che sappiamo godere già di canoni regionali vantaggiosi rispetto ai prezzi finali praticati.
Anche se la tassa fosse fatta gravare interamente sui consumatori, che comunque possono scegliere alternative più sostenibili, l’aumento sarebbe sui 4-5 centesimi a bottiglia.

Una soluzione potrebbe essere applicare l’imposta alle plastiche vergini e a chi le trasforma in manufatti. I produttori sarebbero così più incentivati a orientarsi verso materie prime provenienti da riciclo.

Diventa un’azienda Plastic-free e ottieni il Certificate

Se questo articolo ti è piaciuto e lo hai trovato utile, condividilo con colleghi, amici e persone che potrebbero essere interessate. Nel frattempo, se vuoi ricevere mensilmente la raccolta degli articoli pubblicati su Sfridoo, puoi iscriverti alla Newsletter o seguire Sfridoo su LinkedIn, Facebook e Twitter, per entrare di diritto nel Network dell’Economia Circolare.

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