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V0811-25 12 May 2025 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente Criterion in force
OTRO · envases no reutilizables

Shoe displays and in-store footwear racks exempt from plastic packaging tax

A footwear company asks whether shoe display units and in-store footwear racks are subject to the special tax on non-reusable plastic packaging. The DGT responds that they are not liable because they are reusable or do not fall within the tax categories.

The question raised

A request for clarification is made regarding the treatment of pins and shoehorns under the Special Tax on Non-Reusable Plastic Packaging.

The DGT's ruling

Plastic display pins are not subject to the tax because, as they are not delivered with the goods, they are considered reusable. Plastic shoehorns for customer use also do not fall within the objective scope of the tax as they do not fit into the categories set out in Article 68 of Law 7/2022. Therefore, their importation, manufacture, or intra-Community acquisition is not subject to the tax.

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