Companies purchasing plastic coils in Spain are not required to settle the tax

The application of the Special Tax on non-reusable plastic packaging has raised doubts regarding the supply chain of semi-finished materials. A recent binding ruling from the General Directorate of Taxes (DGT) delimits the scope of tax liability in the acquisition of raw materials for the manufacture of packaging.

What the DGT has ruled

The advisory body has determined that plastic coils that require subsequent transformation to become packaging are considered semi-finished products included within the scope of the tax. However, the key lies in the nature of the acquisition operation.

The DGT establishes that if a company acquires these coils directly from a manufacturer located in Spanish territory, it is not performing any of the operations identified by the regulations as tax-generating events, such as:

• The manufacture of the packaging.
• The importation of the products.
• The intra-Community acquisition of the same.

Therefore, the purchaser of these coils in the national market does not hold the status of a taxpayer for the tax and must not proceed with its settlement.

What this means for you

If your company is engaged in the transformation of plastics and purchases coils or semi-finished products from domestic suppliers, you do not have the obligation to self-assess the Special Tax on non-reusable plastic packaging for that specific purchase. The tax burden falls on the manufacturer who places the product on the Spanish market.

Nevertheless, there is an information obligation. Although you are not the taxpayer, if you request it, the supplier has the duty to record both the tax amount and the amount of non-recycled plastic composing the purchased product on the invoice.

What you should do

It is necessary to verify the nature of the acquired products and the location of the suppliers to ensure that the supply chain complies with current regulations. It is recommended to review billing processes with semi-finished material suppliers to ensure that, if required, information regarding the non-recycled plastic and the corresponding tax appears correctly on commercial documents.