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V1647-23 9 June 2023 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente Criterion in force
OTRO · productos semielaborados

Polyethylene sheets are semi-finished products subject to the plastic packaging tax

A manufacturer of polyethylene sheets has requested a ruling on whether its products are subject to the special tax on non-reusable plastic packaging. The Directorate-General for Taxes (DGT) has determined that they are, as they are classified as semi-finished products, although an exemption applies if it can be proven that they will not be used to manufacture packaging subject to the tax.

The question raised

Liability for the Special Tax on non-reusable plastic packaging.

The DGT's ruling

Virgin high-density polyethylene sheets are semi-finished products included within the objective scope of the tax. The manufacture of these sheets triggers the taxable event, unless the exemption for products not intended for the production of packaging subject to the tax is applied. To benefit from this exemption, the manufacturer must obtain a prior declaration from the purchaser regarding the intended use of the products. If the product is sold to a third party that does not intend to use it for packaging, the latter may request a refund of the tax paid.

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