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V0632-25 8 April 2025 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente Criterion in force
OTRO · envases no reutilizables

Plastic toy balls classified as packaging if not reusable

A company asks whether its 90mm plastic balls for holding toys are reusable. The DGT determines they are packaging, and their tax liability depends on whether their design allows multiple rotations or fillings.

The question raised

In relation to the special tax on non-reusable plastic packaging, the taxpayer wishes to know whether the aforementioned balls that it manufactures have or do not have the status of being reusable.

The DGT's ruling

Plastic balls are considered packaging as they are designed to contain, protect, handle, distribute, and present goods. Their status as reusable depends on their objective configuration (design and marketing for multiple circuits or refills) and not on the user's will. Liability for the tax is conditional upon the failure to prove such reuse through admissible means of evidence.

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