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A company inquired whether the plastic rings used to allow its paper rolls to rotate in machinery are subject to the special tax on non-reusable plastic packaging. The DGT responds that they are not, because they do not meet the definition of packaging nor of a semi-finished or auxiliary product of the tax.
Question posed In relation to the Special tax on non-reusable plastic packaging, the question arises as to whether said plastic rings fall within the objective scope of this tax.
Polystyrene rings do not fall within the objective scope of the tax as they do not fit into the categories of non-reusable packaging, semi-finished products, or elements for the closure or presentation of packaging. As they are reusable items that are returned for subsequent use in the production process, they are not considered subject to this tax.
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