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V1658-23 12 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 umbrella bags may be exempt from tax if used exclusively for that purpose

A company has requested clarification on whether the polyethylene bags provided by supermarkets for wet umbrellas are subject to the special tax on non-reusable plastic packaging. The Directorate-General for Taxes (DGT) indicates that, although they are considered packaging, they may be exempt if it is proven that their design is exclusively for that purpose and not for containing goods.

The question raised

Whether said bags fall within the objective scope of the Special Tax on non-reusable plastic packaging.

The DGT's ruling

The plastic bags analyzed are considered packaging pursuant to Article 68.1.a) of Law 7/2022. However, Article 73.d) establishes non-liability for packaging which, although capable of performing containment or protection functions, is not designed to be delivered with the goods. Therefore, importation shall only be non-liable if the bags possess specific characteristics that limit their use exclusively to that which has been declared by the taxpayer.

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