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V2145-23 21 July 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 piece joining air freshener containers subject to plastic packaging tax

A company requested clarification on whether a plastic component holding three air freshener containers together was subject to the special tax on non-reusable plastic packaging. The Directorate-General for Taxes (DGT) has ruled that said component falls within the objective scope of the tax.

The question raised

Whether the aforementioned plastic part falls within the objective scope of the special tax on non-reusable plastic packaging.

The DGT's ruling

The plastic part referred to as the "support yoke", whose function is to sustain and join the containers to ensure their coupling and operation, is considered part of the packaging. According to the regulations, auxiliary elements integrated into the packaging are considered part of the packaging to which they are attached. Therefore, the part, together with the containers, is subject to the special tax on non-reusable plastic packaging.

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