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V0968-23 ·20 April 2023 ·consulta-vinculante Medium impact
Tax

Pet waste bags are not subject to the plastic packaging tax

An entity inquired whether biodegradable plastic bags for collecting pet waste are subject to the special tax on non-reusable plastic packaging. The Directorate-General for Taxes (DGT) ruled that they are not, as excrement does not constitute goods.

In 5 key points

How it affects those involved

This ruling clarifies the scope of the plastic packaging tax, confirming that items used for collecting non-commercial waste (such as pet excrement) fall outside the tax's objective scope because the waste itself is not considered a commodity.

Lifecycle

2023-04-20PublishedPublished 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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