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V3043-23 22 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

Manufacturing of T-shirt plastic bags subject to tax unless reusability is proven

A manufacturer of T-shirt-style plastic bags has requested clarification on whether their products qualify as reusable and the requirements to meet this status. The Directorate-General for Taxes (DGT) has ruled that tax liability depends on whether it can be proven, through any admissible means of evidence, that the packaging has been designed for multiple rotations or uses.

The question raised

In relation to the special tax on non-reusable plastic packaging, the consultant wishes to know whether the bags they manufacture qualify as reusable. In the event that they do not, the consultant wishes to know the physical characteristics that the bags must possess or the standard they should follow so that they are considered reusable.

The DGT's ruling

Packaging is considered reusable when it has been conceived, designed, and marketed to undergo multiple circuits or rotations throughout its life cycle, or to be refilled or reused for the same purpose. The taxpayer may prove this condition by any means of evidence admissible under law, including certificates from accredited entities. If such condition is not proven, the manufacture of the bags shall be subject to the special tax on non-reusable plastic packaging.

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