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V2157-23 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

Manufacturing metal packaging with plastic or semi-finished products may establish manufacturer status

A company manufacturing metal packaging with plastic components has requested clarification on whether it qualifies as a manufacturer for the special tax on non-reusable plastic packaging. The DGT clarifies that taxpayer status depends on whether the products manufactured are subject to the tax or are semi-finished products intended to become packaging.

The question raised

A series of questions are formulated regarding the application of the Special Tax on non-reusable plastic packaging within the framework of the manufacturing of such products.

The DGT's ruling

The production of packaging made exclusively from products subject to the tax (semi-finished products or closure elements) or from products that do not contain plastic is not considered manufacturing. However, any person who manufactures, imports, or acquires semi-finished products or closure elements containing plastic intra-Community is a taxpayer. Aluminum sheets with laminated thermoplastic are considered products intended for the closure of packaging and fall within the scope of the tax.

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