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MEDIUM
FISCAL

Plastic toy balls classified as packaging if not reusable

V0632-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0632-25
Published
8 Apr 2025

Summary

A company asks whether its 90mm plastic balls for holding toys are reusable. The DGT determines they are packaging, and their tax liability depends on whether their design allows multiple rotations or fillings.

In 6 key points

Lifecycle

2025-04-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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