Doctrine by topic · DGT Observatory
How the DGT's position on this topic has evolved, and the rulings it rests on.
Current position
Plastic packaging is not subject to tax if it is reusable, meaning it has been designed and marketed for multiple rotations or to be refilled. Products intended for the sealing or presentation of reusable packaging also fall outside the scope of the tax. The condition of being reusable can be proven by any admissible means of evidence, such as the UNE-EN 13429:2005 certificate.
The position has shifted from treating the taxation of packaging from the VAT (IVA) taxable base (2016-2018) to defining the scope of application of a specific tax on plastic packaging (2023-2025). The DGT has specified the requirements for reuse and the admissibility of means of evidence to exclude products from the tax.
Turning points
Establishes that plastic packaging is not part of the scope of the tax if it is reusable for multiple circuits or rotations.
Specifies that reuse may derive from modifications to packaging designed as non-reusable, allowing for a tax refund.
Analysis based on 9 of 9 rulings with a stated position. Updated 29 September 2026.