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V2387-23 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

Manufacturing of plastic bags for the pharmaceutical sector is subject to tax, unless exempt or eligible for refund

A manufacturer of single-use plastic bags has requested clarification on whether its activity is subject to the special tax on non-reusable plastic packaging and if there are benefits for waste recovery. The DGT indicates that the activity is taxable, although exemptions and refund mechanisms exist depending on the final destination of the product.

The question raised

The consultant wishes to know whether the activity performed is subject to the Special Tax on non-reusable plastic packaging and whether, in their case, any type of tax benefit applies based on the intended use of the plastic bags.

The DGT's ruling

Polyethylene and polypropylene films are semi-finished products subject to the tax. There is an exemption for products intended for medicines, medical devices, food for special medical purposes, infant formula, or hazardous waste of medical origin, provided that the intended use is verified through a prior declaration. If the manufacturer cannot apply the exemption due to lack of knowledge regarding the use, they may request a tax refund if the customer verifies the exempt use. There is no tax benefit for the recovery of waste through incineration for energy production.

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