Non-permeable coffee capsules will be subject to the packaging tax in 2026

The nature of certain single-use packaging has been defined following the recent interpretation of the regulations regarding the special tax on non-reusable plastic packaging. The issue focuses on determining whether non-permeable coffee capsules that are discarded along with the product waste (the used coffee) should be included within the objective scope of this tax.

What the DGT has ruled

The Dirección General de Tributos (DGT) has determined that, as of August 12, 2026, non-permeable coffee capsules that are used and disposed of together with the product waste are considered packaging according to Regulation (EU) 2025/40. Consequently, these capsules form part of the objective scope of the special tax on non-reusable plastic packaging, provided they meet two conditions:

• That they are non-reusable in nature.
• That they contain plastic in their composition.

This criterion is based on the application of Law 7/2022 and the European regulatory framework, establishing that the packaging containing the product and being disposed of simultaneously with its waste must be subject to the corresponding taxation.

What this means for you

For companies engaged in the marketing of coffee, this change represents a new tax burden that will come into force in August 2026. If your product catalog includes non-permeable coffee capsules that contain plastic and are not designed for reuse, you must incorporate this tax into your costs and tax obligations. The relevance is direct for manufacturers and distributors operating with these types of single-use formats.

What should be done

It is necessary to conduct a technical analysis of the composition of the marketed capsules to identify which ones contain plastic and which ones do not. Likewise, it must be verified whether their design allows for reuse or if they fit the definition of non-permeable packaging that is discarded with the waste. Assessing the impact of this tax on the cost structure and the final sale price is fundamental for tax planning ahead of the effective date.