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V1608-23 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

Reusable synthetic caps are taxable if they serve to seal non-reusable plastic packaging

A query was raised regarding whether reusable synthetic caps for wine bottles are subject to the tax on non-reusable plastic packaging. The Directorate General for Taxes (DGT) has ruled that they are, provided their function is to seal such packaging.

The question raised

Whether the reusable synthetic caps referred to by the taxpayer form part of the objective scope of the Special Tax on non-reusable plastic packaging.

The DGT's ruling

The tax applies to non-reusable packaging containing plastic and to products containing plastic intended to allow the closure, marketing, or presentation of such packaging. Therefore, caps form part of the objective scope of the tax to the extent that they are intended to allow the closure of non-reusable packaging.

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