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V3039-23 21 November 2023 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente Criterion in force
OTRO · envase no reutilizable

'Multifragrance' product subject to special tax on non-reusable plastic packaging

A company sought clarification on whether its 'Multifragrance' product, consisting of plastic containers with air freshener liquids and connecting parts, was subject to the special tax on non-reusable plastic packaging. The DGT has ruled that the assembly of elements constitutes packaging and is therefore subject to the tax if it is not reusable.

The question raised

Whether the product 'Multifragancia' is included within the objective scope of the special tax on non-reusable plastic packaging.

The DGT's ruling

The set of elements forming the 'Multifragancia' product is considered packaging pursuant to Article 68.1.a) of Law 7/2022, as they are designed to contain, protect, handle, distribute, and present the goods. The product does not form an integral part of the content, as its elements are not used, consumed, or eliminated jointly with the liquid. Therefore, the product falls within the objective scope of the tax provided that it is not reusable.

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