Skip to content
Back to index
V1206-23 9 May 2023 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente Criterion in force
OTRO · envase no reutilizable

Plastic 'Big bags' are considered packaging, but tax liability depends on proving their reuse

A company has requested a ruling on whether its plastic 'Big bags' are subject to the special tax on non-reusable plastic packaging, claiming they hold a foreign certificate of reuse. The Directorate General of Taxes (DGT) states that 'Big bags' qualify as packaging, but the application of the tax will depend on whether it can be demonstrated that they were not designed for multiple rotations.

The question raised

Whether the products described above fall within the objective scope of the special tax on non-reusable plastic packaging.

The DGT's ruling

“Big bags” are considered packaging as they are designed to contain, protect, handle, distribute, and present goods. To determine whether they are subject to the tax, it must be analyzed whether they are reusable, i.e., whether they have been conceived, designed, and marketed to perform multiple circuits or rotations. The taxpayer may prove reusability by any admissible means of evidence, but it is the responsibility of the tax administration bodies to assess the validity and sufficiency of such evidence.

Book your free first meeting