Back to index
V2293-23 31 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

Import and intra-Community acquisition of silicone cartridges and sealants subject to plastic packaging tax

A query was raised regarding whether the import and intra-Community acquisition of silicone, resin, and sealant cartridges are subject to the special tax on non-reusable plastic packaging. The Directorate-General for Taxes (DGT) ruled that they are, as the cartridges meet the definition of packaging and do not form an integral part of the product.

The question raised

Is the importation and intra-Community acquisition of silicone cartridges, resin, and other sealants in cartridges subject to the special tax on non-reusable plastic packaging?

The DGT's ruling

Silicone cartridges and sealants fall within the objective scope of the tax because they are packaging intended to contain and present goods. They are not considered an integral part of the product because they are not necessary to contain it throughout its entire useful life, as the contents must be extracted for use. Furthermore, the packaging and the product are not consumed or disposed of jointly, as the cartridge remains as waste after the use of the silicone.

Book your free first meeting