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V2533-24 ·10 December 2024 ·consulta-vinculante Medium impact
Tax

Manufacturing of plastic bags subject to tax unless reusability is proven

A company has queried whether its 'T-shirt style' plastic bags qualify as reusable and how the use of recycled material affects the tax. The DGT has ruled that reusability depends on design and marketing, and that recycled plastic is only excluded from the tax base if proven through specific certification.

In 6 key points

How it affects those involved

Companies manufacturing plastic packaging must ensure they meet specific design and marketing criteria to qualify for reusability exemptions and must obtain formal certification to benefit from tax exclusions on recycled content.

Lifecycle

2024-12-10PublishedPublished 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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