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V1640-23 9 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

Plastic sealants fall under non-reusable plastic packaging tax

A company inquired whether its plastic guarantee seals are subject to the special tax on non-reusable plastic packaging and their obligations. The DGT confirms they are subject to the tax as they enable the closure or presentation of packaging, detailing requirements for self-assessment, registration, and invoicing.

The question raised

In relation to the special tax on non-reusable plastic packaging, the consulting company wishes to know whether the security seals it manufactures, imports, or acquires intra-Community are within the objective scope of the special tax on non-reusable plastic packaging, as well as its obligations regarding its management.

The DGT's ruling

Security seals, both those in contact with the product and those that are not, fall within the objective scope of the tax as they are plastic products intended to allow the closure, marketing, or presentation of non-reusable packaging. The manufacture, import, or intra-Community acquisition of these seals is subject to the tax. The taxpayer is the person performing said operations. Obligations include self-assessment, registration in the territorial register, and compliance with invoice or certificate requirements as applicable.

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