Doctrine by topic · DGT Observatory

Life Cycle: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 9 rulings · 2023–2026

Current position

A plastic container is reusable if it has been conceived, designed, and marketed to undergo multiple rotations or to be refilled. This condition is objective and depends on the configuration of the product, not on the user's will or whether it is effectively reused. The condition of being reusable can be proven by any admissible means of evidence, such as the UNE-EN 13429:2005 certification.

The DGT's position remains constant in the definition of a reusable container based on design and marketing for multiple circuits. It has been specified that the condition is objective and does not depend on user behavior. Likewise, it has been clarified that the destruction of containers at the natural end of their life cycle does not allow for the tax exemption.

Turning points

  1. V1270-24

    Establishes that the condition of being reusable depends on the objective configuration of the product and not on the user's will.

  2. V1276-24

    Clarifies that the destruction of containers, which constitutes the natural end of their life cycle, does not entitle one to the exemption for destruction.

  3. V1439-26

    Confirms that once marketed as reusable, the law does not require the container to be effectively reused.

Analysis based on 9 of 9 rulings with a stated position. Updated 29 September 2026.

Rulings on this topic

9
V1439-26 9 Jun 2026

Reusability of jerrican containers depends on design, not buyer usage

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
envase no reutilizablejerricanconfiguración objetivaciclo de vidamedios de prueba Ley 7/2022LGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual
V1065-23 27 Apr 2023

Plastic packaging manufacturing exempt from tax if reusable status is proven

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
envases de plástico no reutilizablesreutilizaciónámbito objetivocontribuyentemedios de prueba Ley 7/2022LGT — Ley 58/2003 General Tributaria art. 35.4
Affects CompanyExpat · Non-residentIndividual
V1063-23 27 Apr 2023

Reusable packaging status may be proven by any legally admissible means of evidence

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
envases no reutilizablesimpuesto especial sobre envases de plásticoreutilizaciónmedios de pruebavaloración de la prueba Ley 7/2022LGT — Ley 58/2003 General Tributaria art. 105.1
Affects CompanyExpat · Non-residentIndividual
V0540-23 7 Mar 2023

Flexible bulk containers are subject to tax if they are non-reusable

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
envases no reutilizablesproductos plásticos semielaboradosreutilizaciónciclo de vidaingresos indebidos Ley 7/2022, de 8 de abril, de residuos y suelos contaminados para una economía circularLGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual
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