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V2378-23 5 September 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 of semi-finished plastic products subject to special tax on non-reusable plastic packaging

A company has requested clarification regarding the tax treatment of importing film coils. The Directorate-General for Taxes (DGT) clarifies that the import of semi-finished plastic products intended for the production of packaging is subject to the tax, and the importer is the taxable person.

The question raised

Tax treatment of such importations for the purposes of the special tax on non-reusable plastic packaging.

The DGT's ruling

The importation of semi-finished plastic products intended for the production of non-reusable plastic packaging is subject to the tax. The importer is the taxpayer. If the importer is unaware of the final use and must pay the tax, but the subsequent purchaser intends it for exempt uses (such as medicines or medical products), the latter may request a tax refund pursuant to Article 81.1.e) of Law 7/2022.

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