Thermoformed plastic trays: are they reusable packaging or subject to tax?

The Directorate General of Taxes (DGT) has issued a relevant ruling for plastic packaging manufacturers regarding the Special Tax on Non-Reusable Plastic Packaging. The inquiry focuses on determining whether thermoformed plastic trays can be considered reusable and how to prove this condition to the Administration.

What the DGT has ruled

The DGT confirms that thermoformed plastic trays are considered packaging, given that their function is to contain, protect, handle, distribute, and present goods. However, the key to avoiding the special tax lies in their capacity for reuse.

The body establishes that the reusable status does not depend on the user's will, but rather on the objective configuration of the product. For a tray to be considered reusable, it must have been conceived, designed, and marketed specifically to undergo multiple rotations or to be refilled. It is the design and the commercial purpose of the object that determines its tax nature.

What this means for you

If your company manufactures thermoformed plastic trays, the classification of your product will determine its liability for the special tax established in Law 7/2022. It is not enough to declare that the packaging can be reused; it is necessary for the product to possess intrinsic technical characteristics that allow for such recurrent use.

This criterion shifts the burden of proof to the manufacturer, who must demonstrate that the tray's design effectively allows for its reuse in a systematic and not accidental manner.

What should be done

To prove the reusable nature of the trays and avoid the application of the tax, it is necessary to have solid means of proof. The DGT points out that, under the principle of free assessment of evidence, any means of proof admissible under the law may be used.

• Obtain certificates issued by accredited entities that validate the reusability of the design.
• Document the technical specifications and the design oriented toward packaging rotation.
• Ensure that the marketing of the product is aligned with its purpose of reuse.

Since the interpretation of the regulations may vary depending on the technical characteristics of each product, it is necessary to assess each case individually.