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V2108-23 18 July 2023 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente Criterion in force
OTRO · etiqueta autoadhesiva

Silicone layer and self-adhesive label backing may be subject to plastic packaging tax

A company requested clarification on whether all components of a self-adhesive label (front material, adhesive, silicone, and backing) are exempt from tax. The DGT ruled that only the front material and adhesive are exempt, whereas the silicone layer and backing are subject to tax if they consist of non-reusable plastic.

The question raised

The applicant asks whether the classification of self-adhesive label encompasses all its parts, namely, the front material, adhesive, silicone layer, and backing material, consequently ensuring that all parts are covered under the non-taxability provision of Article 73.c) of Law 7/2022.

The DGT's ruling

The front material and the adhesive constitute the self-adhesive label and, therefore, are not subject to the tax. However, the silicone layer and the backing material are considered packaging as they are designed to contain, protect, handle, distribute, or present goods. If these two elements are made of non-reusable plastic, they shall be subject to the special tax.

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