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V2930-23 31 October 2023 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente Criterion in force
OTRO · envases no reutilizables

Determination of liability for the special tax on non-reusable plastic packaging for various products

The applicant asks whether different types of adhesive tapes, films, and plastic accessories are subject to the special tax on non-reusable plastic packaging. The DGT rules that some products are not subject to the tax as they are considered adhesives, others are subject as they are packaging or semi-finished products, and others are subject as they are sealing elements.

The question raised

The taxpayer is interested in knowing whether the following products form part of the objective scope of the Special Tax on Non-reusable Plastic Packaging:

The DGT's ruling

Adhesive tapes and stickers are considered adhesives and are not subject to the tax if they are incorporated into products within the objective scope. Semi-finished plastic products intended to become taxable packaging are within the objective scope. Elements designed for sealing packaging containing plastic are subject to the tax. Articles designed to contain, protect, or present goods, such as non-reusable plastic mandrels, are also included in the objective scope.

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