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V3054-23 23 November 2023 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente Criterion in force
OTRO · envases de plástico no reutilizables

Items manufactured before the plastic packaging tax comes into force are subject to it

A company has enquired whether plastic items held in stock, manufactured before the tax came into effect, are subject to the non-reusable plastic packaging tax. The DGT indicates that they are subject to the tax if invoiced in 2023 and explains how to certify the recycled plastic content.

The question raised

Question raised In relation to the special tax on non-reusable plastic packaging, the taxpayer wishes to know whether the aforementioned items invoiced in the year 2023, having been manufactured prior to the entry into force of this tax, are subject to it.

The DGT's ruling

Products that allow for the closure or presentation of non-reusable packaging fall within the objective scope of the tax. In order not to include recycled plastic in the tax base, it must be proven by means of a certificate from an accredited entity or, during the first 12 months, by means of a responsible declaration. The mass balance system is valid for proving the status of recycled plastic if carried out by a certifying entity that complies with Article 77 of the Law.

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