Back to index
V0667-23 17 March 2023 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente Criterion in force
OTRO · envases no reutilizables

Color concentrate is not included in the material scope of the tax on non-reusable plastic packaging

A company asks whether its color concentrate is subject to the tax on plastic packaging or if the exemption applies as it is considered ink or paint. The DGT determines that the product is not a semi-finished product nor is it subject to the tax.

The question raised

Question posed: The interested party asks about the classification, for tax purposes, of color concentrate based on synthetic organic coloring materials and whether the exemption provided in Article 73.c) of Law 7/2022, of April 8, on waste and contaminated soils for a circular economy, is applicable.

The DGT's ruling

Color concentrate is not considered a semi-finished product under Article 71.1.e of Law 7/2022, and therefore is not included in the material scope of the tax. The exemption provided in Article 73.c) does not apply because it requires the element to be incorporated into a product already included in the scope of the tax, whereas this coloring agent is part of the preceding raw material. However, if said coloring agent were incorporated into a product that is within the material scope, the exemption would apply.

Email
Contact