Skip to content
V1660-23 ·12 June 2023 ·consulta-vinculante Medium impact
Tax

Plastic caps for returnable bottles are not subject to the non-reusable plastic packaging tax

A company requested clarification on whether plastic caps for 3 and 5-gallon returnable water bottles were subject to the special tax on non-reusable plastic packaging. The Directorate-General for Taxes (DGT) ruled that, as they are intended for reusable packaging, these caps fall outside the scope of the tax.

In 5 key points

How it affects those involved

This ruling provides legal certainty for manufacturers and distributors of returnable packaging systems, confirming that components designed for reusable containers are exempt from the non-reusable plastic tax.

Lifecycle

2023-06-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact