Plastic bags for paint will be taxed if they exceed 5 kg of non-recycled plastic

The application of the Special Tax on non-reusable plastic packaging has raised doubts regarding the classification of certain packaging elements. Recently, the Directorate General of Taxes (DGT) clarified the tax treatment of plastic bags designed to contain, protect, and transport paint.

What the DGT has ruled

The advisory body determines that plastic bags intended for paint are non-reusable packaging and, therefore, fall within the objective scope of Law 7/2022. In the case of intra-Community acquisitions, these bags are subject to the tax, unless a specific volume-based exemption condition is met.

The regulations allow for no tax payment as long as the total weight of non-recycled plastic does not exceed 5 kilograms in a one-month period. However, for this exemption to be valid, the amount of recycled plastic must be certified by an accredited entity under the UNE-EN 15343:2008 standard or its replacement regulations.

What this means for you

If your company carries out imports or intra-Community acquisitions of this type of packaging, you must consider that the tax will apply to the non-recycled plastic component. Compliance with the 5-kilogram exemption is not automatic; it requires rigorous documentary management.

Companies operating in this sector must monitor the monthly weight of non-recycled plastic contained in their paint bags to determine whether they must settle the tax in accordance with Law 58/2003 and the current special regulations.

What should be done

It is necessary to ensure that the suppliers of this packaging provide certification of the recycled plastic content under the UNE-EN 15343:2008 standard. Without this certificate issued by an accredited entity, the administration will not recognize the 5-kilogram exemption, regardless of the actual weight of the material.

It is recommended to perform monthly monitoring of acquisition volumes to identify when the exemption threshold is exceeded and to ensure the correct settlement of the tax.