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V0932-25 27 May 2025 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente Criterion in force
OTRO · impuesto especial sobre envases de plástico no reutilizables

Foldable dog bags, waste dispensers and biodegradable pet waste bags exempt from plastic packaging tax

The DGT confirms that foldable dog bags, waste dispensers and biodegradable pet waste bags are not subject to the special tax on non-reusable plastic packaging as they are not packaging for goods.

The question raised

The taxpayer asks whether the described products are subject to the special tax on non-reusable plastic packaging.

The DGT's ruling

Foldable dog bowls and excrement bag dispensers do not fall within the objective scope of the tax as they do not fit into the legal categories. Biodegradable dog excrement bags are also not subject to the tax because they are used to contain waste and not goods, and therefore do not meet the definition of packaging. Consequently, their importation, manufacture, or intra-Community acquisition is not subject to the tax.

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