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V2929-23 31 October 2023 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente Criterion in force
OTRO · productos plásticos semielaborados

Self-adhesive process and protective plastic coils subject to plastic packaging tax

A company has requested clarification on whether its self-adhesive polyethylene film coils (used for protection and processing) are subject to the special tax on non-reusable plastic packaging. The Directorate-General for Taxes (DGT) has ruled that they are, as they are semi-finished products intended for the manufacture of packaging.

The question raised

Treatment of said product for the purposes of the Special Tax on non-reusable plastic packaging

The DGT's ruling

Self-adhesive plastic process and protection coils are considered semi-finished plastic products included within the objective scope of the tax. The taxable event arises from their importation or intra-Community acquisition, as their purpose is the production of packaging. The exemption based on destination or the non-applicability to adhesives does not apply, as the films adhere to the products and not to the final packaging.

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