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V1008-23 25 April 2023 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente Criterion in force
OTRO · envases no reutilizables

The composition or thickness of a bag does not automatically make it reusable for the plastic tax

A company asks whether its plastic bags, containing 70% recycled material and having a thickness of 50 microns, are reusable to avoid the tax. The DGT responds that reusability depends on whether the design allows for multiple uses and not solely on its composition or thickness.

The question raised

Question raised: Whether the final product, a bag composed of seventy percent recycled plastic and with a minimum thickness of 50 microns, is or is not a reusable packaging for the purposes of Law 7/2022, of April 8, on waste and contaminated soils for a circular economy and, consequently, whether it falls within the objective scope of the Special Tax on non-reusable plastic packaging.

The DGT's ruling

The reusable character depends on whether the product was conceived, designed, and marketed to perform multiple circuits or rotations, or to be refilled. The mere mention of thickness or composition does not automatically exclude the packaging from the tax. To prove reusability, the objective configuration of the product must be demonstrated, and certificates such as UNE-EN 13429:2005 may be used. If reusability is not proven, the product is subject to the tax.

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