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V1493-23 1 June 2023 · 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

Import of polypropylene for labels, menus or wristbands is not subject to packaging tax

A company requested clarification on whether it was required to pay the special tax on non-reusable plastic packaging when importing polypropylene to manufacture labels, wristbands and menus. The DGT ruled that these products do not constitute packaging nor products intended for the commercialisation of packaging; therefore, the import is not subject to the tax.

The question raised

Whether there is an obligation to settle the Special Tax on non-reusable plastic packaging.

The DGT's ruling

Polypropylene for label laminating is considered within the objective scope only if it is intended to enable the marketing of packaging. Bracelets, menus, and advertising signs are not considered packaging. Therefore, the imported plastic material is not included in the scope of the tax as it is not intended for the production of the packaging defined in the Law. Tax liability shall fall upon those who manufacture products that do indeed fall within the objective scope.

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