Doctrine by topic · DGT Observatory

Non-Reusable Packaging: DGT doctrinal evolution

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

← DGT Observatory

How the DGT's position has evolved

Stable position Medium confidence 32 rulings · 2023–2026

Current position

A product is packaging if it is designed to contain, protect, handle, distribute, and present goods. The condition of being reusable is objective and depends on whether the product has been conceived, designed, and marketed for multiple rotations or to be refilled, regardless of its actual use. To prove reusability, the use of certifications such as the UNE-EN 13429:2005 standard is admitted.

Automatic analysis could not anchor the milestones to the available criteria. The DGT's position appears consistent within the corpus.

Analysis based on 31 of 32 rulings with a stated position. Updated 24 September 2026.

Rulings on this topic

24
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
V1225-26 22 May 2026

Plastic lab tubes exempt from plastic packaging tax

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
envase no reutilizableámbito objetivoproductos plásticos semielaboradosimpuesto especialimportación Ley 7/2022Real Decreto 1055/2022
Affects CompanyExpat · Non-residentIndividual
V0504-24 5 Apr 2024

Plastic bottles and doypacks subject to tax unless reuse is proven

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
envase no reutilizableplásticoreutilizaciónámbito objetivodoypack Ley 7/2022Real Decreto 1055/2022
Affects CompanyExpat · Non-residentIndividual
V2143-23 21 Jul 2023

Non-reusable plastic ant traps subject to special tax on plastic packaging

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
envase no reutilizableplástico no recicladoámbito objetivoparte integrante del productoimpuesto especial Ley 7/2022Real Decreto 1055/2022
Affects CompanyExpat · Non-residentIndividual
V2142-23 21 Jul 2023

Plastic air freshener container and its fastening part subject to plastic packaging tax

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
impuesto especial sobre envases de plástico no reutilizablesenvase no reutilizableámbito objetivoparte integrante de un productoelementos auxiliares Ley 7/2022Real Decreto 1055/2022
Affects CompanyExpat · Non-residentIndividual
V1092-23 3 May 2023

Importation of flexitanks subject to plastic packaging tax

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
envase de transporteenvase no reutilizableflexitankno sujeciónlíquidos a granel Ley 7/2022Real Decreto 1055/2022
Affects CompanyExpat · Non-residentIndividual
Email
Contact