Doctrine by topic · DGT Observatory

Objective Configuration: 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 20 rulings · 2015–2026

Current position

The status of a reusable container is determined by whether the product has been conceived, designed, and marketed to undergo multiple rotations or to be refilled. This is an objective condition that does not depend on the user's will or behavior. Once marketed as reusable, the law does not require it to be effectively reused. To prove this, certifications under the UNE-EN 13429:2005 standard or other means of evidence may be used.

The DGT's position has moved from addressing objective configuration within the scope of subsidized diesel to applying it specifically to the concept of reusable containers. In the latter area, the doctrine has consolidated by defining reuse as a design and marketing characteristic, decoupling it from the user's will. Furthermore, the validity of specific means of evidence to prove such a condition has been specified.

Turning points

  1. V0025-25

    Introduces the criterion that the reusable status depends on whether the product has been conceived, designed, and marketed for multiple rotations, based on its objective configuration and not on the user's will.

  2. V1439-26

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

Analysis based on 20 of 20 rulings with a stated position. Updated 25 September 2026.

Rulings on this topic

20
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
V1438-26 9 Jun 2026

Sufficiency of proof for plastic packaging reuse left to administrative assessment

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
impuesto especial sobre envases de plástico no reutilizablesenvases no reutilizablesconfiguración objetivamedios de pruebavaloración libre de la prueba Ley 7/2022LGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual
V0632-25 8 Apr 2025

Plastic toy balls classified as packaging if not reusable

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
envases no reutilizablesconfiguración objetivaámbito objetivoreutilizacióncarga de la prueba Ley 7/2022LGT — Ley 58/2003 General Tributaria art. 105.1
Affects CompanyExpat · Non-residentIndividual
V1271-24 31 May 2024

Plastic cups exempt from tax if design and marketing prove they are reusable

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
envases no reutilizablesámbito objetivoconfiguración objetivareutilizabilidadcarga de la prueba Ley 7/2022LGT — Ley 58/2003 General Tributaria art. 35.4
Affects CompanyExpat · Non-residentIndividual
V0896-24 23 Apr 2024

Subsidised diesel may be used in machinery not authorised for use on public roads

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
gasóleo bonificadoimpuestos especialesvehículos especialesvías y terrenos públicosconfiguración objetiva Ley 38/1992 de Impuestos EspecialesLGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual
V2991-21 24 Nov 2021

Subsidised diesel may be used in excavators not authorised for use on public roads

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
gasóleo bonificadoimpuesto sobre hidrocarburosvehículos especialesvías y terrenos públicosconfiguración objetiva Ley 38/1992 de Impuestos EspecialesLGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual
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