Exemption from the non-reusable plastic packaging tax for display and in-store items

The Directorate General of Taxes (DGT) has issued a relevant ruling regarding the scope of the Special Tax on Non-Reusable Plastic Packaging. The inquiry focused on determining whether certain plastic items used in a commercial setting, such as pins for product display and shoehorns for customer use, should be subject to this tax.

What the DGT has ruled

The administration has concluded that these items are not subject to the tax for two distinct technical reasons:

• Plastic display pins: Since they are not delivered to the final consumer along with the goods, they possess the status of reusable items. Therefore, they fall outside the scope of the tax.
• Plastic shoehorns for in-store use: These items do not fit into the categories of packaging defined in Article 68 of Law 7/2022.

Consequently, the importation, manufacture, or intra-Community acquisition of these products does not trigger the corresponding tax obligation.

What this means for you

If your business activity requires the use of plastic items for product display or to facilitate the shopping experience in the establishment (such as shoehorns), you should not include these items in the taxable base of the non-reusable plastic packaging tax. This ruling provides legal certainty to companies managing stock of display materials and store supplies, avoiding an undue tax burden on items that do not serve the function of product packaging.

What you should do

It is necessary to verify the nature of the plastic items your company acquires for internal use or display. If these items are used recurrently at the point of sale without being handed to the customer as part of the product's packaging, their tax treatment should be that of items not subject to the tax. It is recommended to analyze the classification of each material to ensure that the tax declaration strictly complies with current regulations.