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V2522-20 23 July 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · operación accesoria

Plastic bags in fruit, fish, or bakery sections are ancillary to food sales

A supermarket chain inquired whether providing plastic bags at checkout constitutes an ancillary operation to sales or an independent transaction, and how Navarre's regulations apply. The DGT ruled that bags provided at checkout are independent operations, whereas bags used as packaging in specific sections are ancillary to the sale of food.

The question raised

Whether the supply of plastic bags by the taxpayer constitutes an ancillary operation with respect to the principal operation of selling supermarket products, and the tax rate applicable to the supply of these plastic bags.

The DGT's ruling

The supply of plastic bags at checkout counters in exchange for a price constitutes an independent transaction subject to the general rate of 21%. However, bags provided in fruit, fish, or bakery sections, whose function is to serve as packaging for bulk or individual products, are ancillary to the supply of the food items. In this second case, the bags are not taxed autonomously, but rather follow the tax regime of the principal transaction.

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