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V3006-23 17 November 2023 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente Criterion in force
OTRO · envases no reutilizables

Plastic big bags subject to special tax if not classified as reusable

A company requested clarification on whether big bags are included in the special tax on non-reusable plastic packaging. The DGT confirmed they are, provided it cannot be demonstrated that they have been designed for multiple rotations or reuses.

The question raised

The taxpayer requests to know whether the product referred to as "Big Bags" falls within the objective scope of the Special Tax on Non-Reusable Plastic Packaging.

The DGT's ruling

Plastic Big Bags, being designed to contain, protect, handle, distribute, and present goods, are considered packaging pursuant to Article 68.1.a) of Law 7/2022. However, they shall be excluded from the objective scope of the tax if their status as reusable is proven. This status is met when the product has been designed and marketed to undergo multiple circuits or rotations throughout its life cycle.

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