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V1714-23 14 June 2023 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente Criterion in force
OTRO · envase no reutilizable

Non-reusable plastic wrappings or casings are subject to the special tax on plastic packaging

A company requested clarification on whether plastic wrappings or casings used in industrial processes and subsequently discarded qualify as packaging. The Directorate-General for Taxes (DGT) ruled that they do constitute packaging and that the exemption from taxation does not apply.

The question raised

Whether in the cases previously described, the aforementioned product (non-reusable artificial plastic wrapping or casing) can be considered to fall within the objective scope of the Special Tax on non-reusable plastic packaging

The DGT's ruling

Non-reusable plastic wrappings or casings are considered packaging because they are used to contain, protect, handle, distribute, and present goods at any stage of the chain. The fact that they are not delivered to the final consumer is irrelevant. The exemption from liability does not apply because the product is indeed designed to be delivered together with the goods it contains.

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