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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 13 rulings · 2020–2026

Current position

A product is packaging if it is designed to contain, protect, handle, distribute, or present goods. To be subject to the tax, it must be made of plastic, non-reusable, and not form an integral part of the product that is consumed or disposed of together. Non-permeable coffee capsules that are disposed of together with the product are considered packaging according to European regulations.

The DGT maintains a functional interpretation of the concept of packaging based on the handling of goods. The position has moved from analyzing the accessibility of bags in food products to precisely defining the exclusion of integral components and the inclusion of coffee capsules by regulatory mandate. There are no changes in criterion, but rather an application of the rule to new products.

Turning points

  1. V0968-23

    Establishes that if the content is not goods, such as pet waste, the container is not packaging.

  2. V3249-23

    Clarifies that maturation film is packaging even if it is necessary for the product, because they are not consumed together.

  3. V5412-26

    Incorporates the consideration of non-permeable coffee capsules as packaging through the application of Regulation (EU) 2025/40.

Analysis based on 12 of 13 rulings with a stated position. Updated 27 September 2026.

Rulings on this topic

13
V5412-26 30 Jul 2026

Coffee capsules impermeable taxed from August 2026

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
envaseplástico no reutilizableunidad monodosisresiduo de caféámbito objetivo Ley 7/2022Reglamento (UE) 2025/40
Affects CompanyExpat · Non-residentIndividual
V0380-26 24 Feb 2026

Tax rate of 10% applies if bottle is standard for mineral water

SG de Impuestos sobre el Consumo
tipo impositivo reducidoagua mineral naturalenvasebase imponiblecontraprestación LIVA — Ley 37/1992 del IVA art. 78LIVA — Ley 37/1992 del IVA art. 79.2
Affects CompanyExpat · Non-residentIndividual
V0968-23 20 Apr 2023

Pet waste bags are not subject to the plastic packaging tax

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
envaseplástico no reutilizablemercancíaámbito objetivoimpuesto especial Ley 7/2022Real Decreto 1055/2022
Affects CompanyExpat · Non-residentIndividual
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