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V0077-23 ·20 January 2023 ·consulta-vinculante Medium impact
Tax

Recyclable but non-reusable plastic packaging subject to tax

A query was raised regarding whether virgin polypropylene packaging, despite being recyclable multiple times, is subject to the special tax on non-reusable plastic packaging. The DGT ruled that recyclability does not exempt packaging from the tax; only the status of being reusable packaging or the use of certified recycled plastic provides an exemption.

In 6 key points

How it affects those involved

This ruling clarifies that manufacturers and importers of single-use plastic packaging cannot rely on the recyclability of the material to avoid the tax; only true reusability or certified recycled content qualifies for exemption.

Lifecycle

2023-01-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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