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V0642-24 ·11 April 2024 ·consulta-vinculante Medium impact
Tax

Industrial plastic bags subject to non-reusable packaging tax even if used as bin liners

A company manufacturing plastic bags (some 100% virgin and others with 80% recycled content) has requested clarification on whether they are subject to the special tax on non-reusable plastic packaging, given that their customers use them as bin liners. The Directorate-General for Taxes (DGT) has ruled that they are indeed subject to the tax because they meet the definition of packaging, and any subsequent use is irrelevant.

In 6 key points

How it affects those involved

Companies manufacturing or importing plastic products must ensure they meet the technical definition of packaging to comply with tax obligations, regardless of the end-user's intended application.

Lifecycle

2024-04-11PublishedPublished 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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