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V1489-23 1 June 2023 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente Criterion in force
OTRO · envases no reutilizables

Reusable plastic packaging caps are exempt from the special tax on non-reusable plastic packaging

A company has requested a ruling on whether plastic caps used to seal reusable packaging are subject to the special tax on non-reusable plastic packaging. The Directorate-General for Taxes (DGT) has ruled that, as they are intended for reusable packaging, they fall outside the scope of the tax.

The question raised

Whether the caps referred to by the taxpayer fall within the objective scope of the Special Tax on Non-Reusable Plastic Packaging.

The DGT's ruling

The tax levies products that allow for the closure, marketing, or presentation of non-reusable packaging. Since the caps in question are intended for packaging that is considered reusable, they are not included in the objective scope of the tax pursuant to Article 68.1.c) of Law 7/2022.

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