Doctrine by topic · DGT Observatory

Raw Material: 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 Medium confidence 12 rulings · 2014–2025

Current position

The classification of activity in the IAE (Economic Activities Tax) depends on the true material nature of the components. In the case of mixed products, it is determined whether the main raw material is the substrate or the predominant component. Likewise, in the tax on plastic packaging, dyes added to the raw material are included in the tax base if they are considered non-recycled plastic.

The DGT's position does not show a single doctrinal evolution, as the rulings address different matters such as the IAE, the tax on plastic packaging, or the classification of operations. A trend toward technical precision is observed in the determination of the tax base and the nature of materials in special taxes and activity classifications.

Turning points

  1. V1278-24

    Specifies that if dyes added to the raw material are considered plastic, their weight affects the tax base according to their recycling grade.

  2. V2280-25

    Establishes that classification in the IAE is carried out by attending to the true material nature of the predominant components.

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

Rulings on this topic

12
V1278-24 31 May 2024

Plastic preforms and dyes (if non-recycled plastic) subject to special tax

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
envases no reutilizablespreformasplástico no recicladobase imponiblevalorización de materiales Ley 7/2022LGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual
V1083-23 28 Apr 2023

Import of plastic bags for raw materials subject to special packaging tax

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
impuesto especial sobre envases de plástico no reutilizablesenvases no reutilizablesno sujeciónámbito objetivoimportación de envases Ley 7/2022LGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual
V0023-23 10 Jan 2023

Polyethylene granules and dyes are not subject to the plastic packaging tax

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
envases no reutilizablesproductos semielaboradosámbito objetivono sujeciónfabricación Ley 7/2022, de 8 de abril, de residuos y suelos contaminados para una economía circularLGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual
V0628-14 7 Mar 2014

Full natural gas tax exemption unavailable if part is used as fuel

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior
gas naturalexenciónmateria primacombustibleimpuesto sobre hidrocarburos Ley 38/1992 de Impuestos EspecialesReglamento de los Impuestos Especiales (RD 1165/1995)
Affects CompanyExpat · Non-residentIndividual
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