Doctrine by topic · DGT Observatory

Excise Duty: 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 98 rulings · 2017–2026

Current position

Non-reusable packaging containing plastic that serves to contain, protect, handle, distribute, or present goods is subject to the tax. The condition of being reusable is objective and is based on whether the product has been conceived, designed, and marketed for multiple rotations or to be refilled. It does not depend on the actual use by the subject and can be verified through the UNE-EN 13429:2005 standard.

The DGT's position has recently focused on delimiting the scope of the tax on plastic packaging following Law 7/2022. It has moved from defining specific products such as bags or sponges to establishing technical criteria regarding reusability. The doctrine establishes that reusability is a characteristic of design and marketing, not of actual use.

Turning points

  1. V0134-23

    Introduces the criterion that the reusable condition is verified if the packaging has been designed for multiple circuits, mentioning the UNE-EN 13429:2005 standard.

  2. V1439-26

    Clarifies that reusability is an objective condition of design and marketing that does not depend on whether the packaging is effectively reused by the user.

Analysis based on 93 of 98 rulings with a stated position. Updated 21 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
V0764-26 9 Apr 2026

Electricity special tax to be included in VAT base

SG de Impuestos sobre el Consumo
base imponiblecontraprestaciónimpuesto especialsuministro eléctricoentrega de bienes LIVA — Ley 37/1992 del IVA art. 8LIVA — Ley 37/1992 del IVA art. 78.2.4
Affects CompanyExpat · Non-residentIndividual
V2533-25 18 Dec 2025

Vehicle used tax base is market value or approved average selling prices

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
base imponiblevalor de mercadomedios de transporte usadosprecios medios de ventadevengo Ley 38/1992 de Impuestos EspecialesLGT — Ley 58/2003 General Tributaria art. 57
Affects CompanyExpat · Non-residentIndividual
V0811-25 12 May 2025

Shoe displays and in-store footwear racks exempt from plastic packaging tax

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
envases no reutilizablesimpuesto especialámbito objetivoproductos plásticosexposición de mercancías Ley 7/2022Real Decreto 1055/2022
Affects CompanyExpat · Non-residentIndividual
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