Doctrine by topic · DGT Observatory

Closure of Packaging: 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 11 rulings · 2023–2023

Current position

The tax levies products containing plastic intended to allow the closure, marketing, or presentation of non-reusable packaging. Elements designed for the closure of packaging containing plastic are subject to the tax. Adhesives, paints, or inks are not subject to the tax if they are incorporated into products within the objective scope.

The DGT's position remains constant regarding the application of the tax to plastic closures for non-reusable packaging. Specific variations have occurred in the classification of the packaging's purpose (reusable vs. non-reusable), but the criterion regarding plastic composition and the purpose of closure is stable.

Turning points

  1. V0357-23

    Establishes the distinction between a simple plastic stopper (not subject to the tax) and one with an integrated crown cap (subject to the tax) due to its closure function.

  2. V0425-23

    Defines that the condition of being plastic depends on whether the composition meets the technical definition of a polymer according to Regulation (EC) No 1907/2006.

  3. V0663-23

    Clarifies that cork stoppers with plastic are subject to the tax and excludes paints, inks, and adhesives intended to be incorporated into subject products.

Analysis based on 11 of 11 rulings with a stated position. Updated 28 September 2026.

Rulings on this topic

11
V1660-23 12 Jun 2023

Plastic caps for returnable bottles are not subject to the non-reusable plastic packaging tax

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
envases no reutilizablesámbito objetivoproductos plásticosenvases reutilizablescierre de envases 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
V1608-23 7 Jun 2023

Reusable synthetic caps are taxable if they serve to seal non-reusable plastic packaging

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
envases no reutilizablestapones sintéticosámbito objetivocierre de envasesproductos plásticos 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
V1489-23 1 Jun 2023

Reusable plastic packaging caps are exempt from the special tax on non-reusable plastic packaging

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
envases no reutilizablesenvases reutilizablesproductos plásticosámbito objetivocierre de envases 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
V1211-23 9 May 2023

Plastic spray caps subject to special tax on non-reusable plastic packaging

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
envases no reutilizablestapas difusorasámbito objetivoproductos plásticoscierre de envases 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
V0539-23 7 Mar 2023

Plastic bitumen applicators subject to plastic packaging tax

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
envases no reutilizablesproductos plásticosámbito objetivocierre de envasespackaging Ley 7/2022LGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual
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