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V0671-23 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

Polyethylene heating pipe is not subject to the plastic packaging tax

A company inquired whether its cross-linked polyethylene pipes for underfloor heating were subject to the plastic packaging tax. The DGT has responded that said product does not qualify as packaging.

The question raised

Question posed: Whether the pipe falls within the objective scope of the Tax.

The DGT's ruling

For a product to fall within the scope of the tax, it must be a non-reusable packaging containing plastic. The pipe manufactured for heating installations does not meet the definition of packaging, as it is not designed to contain, protect, handle, distribute, or present goods.

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