Doctrine by topic · DGT Observatory

Special Tax on Plastic 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 20 rulings · 2023–2025

Current position

The taxpayer is the entity that obtains the power of disposal over the products dispatched from another Member State towards the territory to which the tax applies. Intra-Community purchasers must file Form 592 even if the tax liability is zero due to the application of exemptions. The obligation to maintain a stock register is avoided only if no tax liability arises from making exclusively exempt acquisitions.

The DGT's position remains constant regarding the definition of taxable persons and formal obligations. Rulings have progressively specified operational aspects such as the burden of proof in exemptions, the treatment of lack of accreditation, and the obligation to file informative forms. No change in criterion is observed, but rather a clarification of the practical application of Law 7/2022.

Turning points

  1. V0954-23

    Establishes that the taxpayer must prove that the weight of non-recycled plastic does not exceed 5 kilograms to benefit from the exemption.

  2. V2383-23

    Determines that the lack of a certificate implies considering the packaging as being manufactured entirely with non-recycled plastic for the tax base.

  3. V1986-24

    Specifies the obligation of intra-Community purchasers to file Form 592, even when the tax liability is zero due to exemptions.

Analysis based on 18 of 20 rulings with a stated position. Updated 25 September 2026.

Rulings on this topic

20
V0929-25 27 May 2025

German entity liable for plastic packaging tax on intracommunity acquisition

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
impuesto especial sobre envases de plásticoadquisición intracomunitariahecho imponiblecontribuyentepoder de disposición Ley 7/2022LGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual
V2419-24 26 Nov 2024

Food supplements do not qualify for exemption from the plastic packaging tax

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
impuesto especial sobre envases de plásticoenvases no reutilizablesalimentos para usos médicos especialescomplementos alimenticiosexención por destino Ley 7/2022Reglamento (UE) nº 609/2013
Affects CompanyExpat · Non-residentIndividual
V2931-23 31 Oct 2023

Self-adhesive processing films are subject to the plastic packaging tax

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
impuesto especial sobre envases de plásticoproductos semielaboradosláminas de procesadoámbito objetivono sujeción Ley 7/2022
Affects CompanyExpat · Non-residentIndividual
V1063-23 27 Apr 2023

Reusable packaging status may be proven by any legally admissible means of evidence

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
envases no reutilizablesimpuesto especial sobre envases de plásticoreutilizaciónmedios de pruebavaloración de la prueba Ley 7/2022LGT — Ley 58/2003 General Tributaria art. 105.1
Affects CompanyExpat · Non-residentIndividual
V0953-23 20 Apr 2023

Non-taxpayer purchasers may claim refunds on plastic packaging tax under certain conditions

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
impuesto especial sobre envases de plásticodevolución del impuestoproductos sanitariosadquirente no contribuyenteterritorio de aplicación Ley 7/2022LGT — Ley 58/2003 General Tributaria art. 105.1
Affects CompanyExpat · Non-residentIndividual
V0681-23 17 Mar 2023

Representatives of non-established taxpayers bear no special liability for plastic packaging tax

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
impuesto especial sobre envases de plásticorepresentante de contribuyentes no establecidosresponsabilidad tributariainfracciones tributariasregistro territorial Ley 7/2022LGT — Ley 58/2003 General Tributaria art. 35.4
Affects CompanyExpat · Non-residentIndividual
V0432-23 24 Feb 2023

CMR consignment note may be used as evidence to claim refund of plastic packaging tax

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
impuesto especial sobre envases de plásticodespacho a libre prácticaimportacióndevolución del impuestocarta de porte CMR Ley 7/2022LGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual
V0315-23 17 Feb 2023

Intra-community acquisitions: use tax accrual date for stock register books

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
impuesto especial sobre envases de plásticolibro registro de existenciasadquisición intracomunitariadevengo del impuestofecha de expedición Ley 7/2022Orden HFP/1314/2022
Affects CompanyExpat · Non-residentIndividual
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