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V3040-23 21 November 2023 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente Criterion in force
OTRO · envase de transporte

Flexitanks are subject to the special tax on non-reusable plastic packaging

The inquiry asks whether flexitanks (polyethylene bags for liquid transport) are subject to the tax on non-reusable plastic packaging and whether they may qualify for non-applicability on the grounds that they are not delivered with the goods. The DGT determines that they are subject to the tax and that the non-applicability exception does not apply.

The question raised

Whether the flexitank is included within the objective scope of the Special Tax on non-reusable plastic containers and, if it were included, whether it could benefit from the non-applicability provision set forth in Article 73.1.d) of Law 7/2022, of April 8, on waste and contaminated soils for a circular economy.

The DGT's ruling

The flexitank is a transport container that meets the definition of a non-reusable plastic container. The non-applicability of Article 73.1.d) does not apply because, although the contents are extracted upon arrival at the destination, the flexitank is delivered together with the goods during the transport phase. Therefore, its manufacture, import, or intra-Community acquisition is subject to the tax.

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