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V1067-23 27 April 2023 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente Criterion in force
OTRO · envase no reutilizable

The intra-Community acquisition of goods in Big Bags is subject to the tax on non-reusable plastic packaging if they are not reusable

The taxpayer asks whether the purchase of goods in Big Bags from within the EU entails the payment of the tax on non-reusable plastic packaging. The DGT responds that, as Big Bags are plastic packaging, the intra-Community acquisition constitutes a taxable event if they are not reusable.

The question raised

Question posed: A request for clarification on whether the intra-Community acquisition of goods, delivered in "Big Bags," implies liability for the Special Tax on non-reusable plastic packaging for said bags.

The DGT's ruling

Big Bags are packaging because they serve to contain, protect, handle, distribute, and present goods. If they are composed of plastic and are not reusable, they fall within the objective scope of the tax. The intra-Community acquisition of these products constitutes a taxable event that makes the acquirer a taxpayer. To avoid taxation, it must be proven that they are reusable through admissible means of evidence, such as certification under the UNE-EN 13429:2005 standard.

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