Doctrine by topic · DGT Observatory

Manufacturing: 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

Stable position High confidence 67 rulings · 2014–2026

Current position

Manufacturing involves the transformation of products to fulfill a specific function, such as the case of plastic packaging or hydrogen intended for fuels. The mere manipulation of semi-finished products, such as coils or liquid polymers, which require a subsequent transformation phase, is not considered manufacturing. The production of taxable products requires registration in the corresponding registries and compliance with sectoral regulations.

The DGT maintains a clear distinction between manufacturing and the mere manipulation of semi-finished products. While the obtaining of hydrocarbons or hydrogen for fuels is classified as manufacturing, the transformation of coils or liquid polymers does not reach this status. The doctrine has remained consistent in delimiting the objective scope of the tax through the final function of the product.

Turning points

  1. V0397-23

    Establishes that the production of packaging from semi-finished products such as coils does not constitute manufacturing.

  2. V1088-23

    Defines liquid polymer as a semi-finished product as it requires a subsequent transformation phase to fulfill its function as packaging.

Analysis based on 64 of 67 rulings with a stated position. Updated 23 September 2026.

Rulings on this topic

24
V0212-26 4 Feb 2026

Hydrogen intended as fuel additive falls under Hydrocarbons Tax

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
impuesto sobre hidrocarburosámbito objetivocarburanteaditivo para carburantesfabricación Ley 38/1992, de 28 de diciembre, de Impuestos EspecialesReal Decreto 1165/1995, de 7 de julio, por el que se aprueba el Reglamento de los Impuestos Especiales
Affects CompanyExpat · Non-residentIndividual
V0737-25 22 Apr 2025

Digital printing of decorative paper taxed under IAE heading 473.4

SG de Tributos Locales
impuesto sobre actividades económicasepígrafe de tarifasfabricaciónimpresión digitalnaturaleza material de la actividad TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 78TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 79
Affects CompanyExpat · Non-residentIndividual
V1929-24 6 Sept 2024

Tax refunds may be requested for plastic coil waste not intended for packaging

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
impuesto especial sobre envases de plástico no reutilizablesproductos plásticos semielaboradosmermasdevolución del impuestofabricación Ley 7/2022LGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual
V1645-23 9 Jun 2023

Tax refunds for plastic scraps may be requested if not intended for packaging

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
envases no reutilizablesproductos plásticos semielaboradosdevolución del impuestoláminas de termoplásticoámbito objetivo Ley 7/2022LGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual
V1556-23 6 Jun 2023

Manufacturing the plastic component used to seal packaging makes a company a taxpayer

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
impuesto especial sobre envases de plástico no reutilizableshecho imponiblefabricaciónámbito objetivocontribuyente Ley 7/2022LGT — Ley 58/2003 General Tributaria art. 35.4
Affects CompanyExpat · Non-residentIndividual
V1086-23 28 Apr 2023

The tax on non-reusable plastic packaging accrues at the time of collection of advance payments

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
devengoenvases de plástico no reutilizablespagos anticipadoshecho imponiblefabricación Ley 7/2022, de 8 de abril, de residuos y suelos contaminados para una economía circularLGT — Ley 58/2003 General Tributaria art. 32
Affects CompanyExpat · Non-residentIndividual
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