Packaging reuse depends on its design and not on user intention

The Directorate General of Taxes (DGT) has issued a relevant ruling regarding the nature of packaging within the framework of the Special Tax on Non-Reusable Plastic Packaging. The central issue lies in determining whether packaging possesses the condition of being reusable based on its manufacturing or on the use the consumer decides to give it.

What the DGT has ruled

The body establishes that the reuse of packaging is defined by whether it has been conceived, designed, and marketed to undergo multiple rotations or to be refilled. This criterion is objective and stems from the configuration of the product itself, regardless of the will or intention of the end user when using it.

To prove that packaging meets this reusable condition, the manufacturer may employ any means of proof admissible under the law. Among these means, certificates issued by accredited entities are specifically mentioned. However, the assessment of whether such evidence is sufficient to demonstrate reuse falls to the tax enforcement bodies, under the principle of free assessment.

What it means for you

This criterion has a direct impact on plastic packaging manufacturers. The classification of a product as reusable or non-reusable determines the tax obligation regarding the special tax regulated by Law 7/2022. If packaging is considered non-reusable, it is subject to the corresponding tax.

For companies in the sector, the burden of proof lies in the ability to demonstrate that the design and marketing of the packaging are oriented toward reuse. The mere intention of a customer to refill a container does not automatically grant a tax exemption if the product was not designed for such a purpose.

What should be done

Companies manufacturing packaging must ensure that technical documentation and certificates from accredited entities faithfully reflect the conception and design of the product. It is fundamental to have solid means of proof demonstrating that the packaging was created for multiple rotations in order to face the assessment of the tax administration.