Polyethylene films for industrial processes are subject to the packaging tax

The nature of a product for determining its taxation does not depend exclusively on its final use, but rather on its technical and legal definition. This is the core of the recent resolution by the Dirección General de Tributos (DGT) regarding the tax treatment of certain plastic materials used in industrial environments.

What the DGT has ruled

The query concerned whether polyethylene films, specifically adhesive processing films, fall within the objective scope of the Special Tax on non-reusable plastic packaging. The DGT has ruled that these materials are indeed subject to the tax.

The criterion is based on the following points:

• Objective character: The concept of packaging defined in Law 7/2022 is objective in nature. This means that the classification of the product does not depend on the specific use to which it is put at a given time.
• Nature of the material: As products that contain plastic and are not designed to be reused, they fit the legal description.
• Protective function: Although these films act as a temporary protective barrier during the manufacturing phase of a component, the regulations consider them packaging according to the provisions of Article 68.1.a) of Law 58/2003.

What this means for you

This resolution has a direct impact on the operating costs of companies operating in the industrial sector. If your activity involves the purchase, manufacture, or import of polyethylene films intended to protect components during production processes, you must consider that these materials are taxed.

The distinction between a "process material" and "packaging" vanishes under the Administration's interpretation, which prioritizes the composition and non-reusability of the material over its technical function of temporary protection. This implies that the tax must be integrated into the cost structure of these supplies.

What should be done

Given this scenario, it is necessary to conduct an analysis of the plastic supplies used in production lines. It is essential to identify those materials that, under the guise of process inputs, meet the technical definition of non-reusable packaging according to Law 7/2022. It is recommended to verify the correct settlement of this tax in acquisition or import operations to avoid tax contingencies arising from an erroneous classification of materials.