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V2403-23 6 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

Metal aerosol containers and valves subject to non-reusable plastic packaging tax

An aerosol industry association has requested clarification regarding the application of the special tax on non-reusable plastic packaging. The Directorate General of Taxes (DGT) has determined that metal containers and their valves are included in the scope of the tax, although only the plastic content within them is subject to taxation.

The question raised

The consultant raises various questions regarding the Special Tax on non-reusable plastic packaging.

The DGT's ruling

Metal aerosol containers are included in the objective scope if they are not reusable and contain plastic, being taxed solely on the amount of non-recycled plastic they contain. Aerosol valves are considered elements intended to allow the closure of the container, and are therefore also included. However, the individual plastic components of the valve (diffuser, actuator, etc.) are not subject to the tax on their own. The manufacture of valves or containers from such components constitutes a manufacturing activity subject to the tax.

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