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V2004-25 ·27 October 2025 ·consulta-vinculante Medium impact
Tax

Analysis of the VAT taxable base in operations involving reusable packaging and extended responsibility systems

A professional inquires about VAT treatment in an open deposit, return and refund system for reusable packaging. The DGT determines that the deposit is included in the taxable base of product delivery, and the delivery of the container to the manager constitutes a barter transaction.

In 6 key points

How it affects those involved

The deposit is included in the taxable base of product delivery, and the transfer of the container to the manager is considered a barter transaction.

Lifecycle

2025-10-27PublishedPublished 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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