'In Mold Labelling' labels for reusable packaging caps are not subject to the plastic tax

The application of the special tax on non-reusable plastic packaging has raised various doubts regarding which specific components of a package must be taxed. Recently, the General Directorate of Taxes (DGT) has clarified the status of a type of technical label used in the packaging industry.

What the DGT has resolved

The inquiry focused on determining whether plastic labels known as "In Mold Labelling," applied to beer barrel caps, fall within the objective scope of the tax. The Administration's criteria establish that the tax levies plastic products intended to allow the closure, marketing, or presentation of non-reusable packaging.

Since the labels in question are integrated into caps designed for barrels that undergo multiple use cycles, these components are considered part of a reusable packaging system. Therefore, as they do not fit the definition of non-reusable packaging established in Law 7/2022, the labels are not subject to this tax.

What this means for you

For companies in the graphic arts sector and manufacturers of plastic components, this resolution delimits the scope of the tax burden. If the final product (the cap or the integrated label) is intended exclusively for packaging that meets the condition of being reusable, there is no obligation to pay this specific tax on said plastic material.

It is fundamental to distinguish the purpose of the packaging. The tax is triggered when the plastic is intended for the presentation of single-use packaging. The reusable nature of the main support (in this case, the barrel) determines the exclusion of the integrated label.

What should be done

Companies must verify the classification of their products according to Law 7/2022 and Law 58/2003. It is necessary to document the intended use of the manufactured components to prove that they form part of reusable packaging systems. It is recommended to assess each particular case according to the life cycle of the final packaging to ensure regulatory compliance and the correct management of the tax burden.