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V1607-23 7 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

Semi-finished plastic products such as coils or films are subject to the plastic packaging tax

A seafood company requested clarification on whether the plastic components of its packaging fall under the scope of Article 68 of Law 7/2022. The Directorate General for Taxes (DGT) ruled that plastic coils and films are semi-finished products intended for the production of packaging and, therefore, are subject to the tax.

The question raised

The consulting company wishes to know, regarding the various plastic elements that compose the packaging, which of the scenarios established in Article 68 of Law 7/2022, of April 8, on waste and contaminated soils for a circular economy, they fall under.

The DGT's ruling

Semi-finished plastic products, such as coils and plastic film, are considered within the objective scope of the tax as they are intended for the production of packaging (Article 68.1.b of Law 7/2022). For a product to be subject to the tax, it must be a non-reusable packaging containing plastic. Semi-finished products are those intermediate products that require subsequent transformation phases to fulfill their function as packaging.

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