Doctrine by topic · DGT Observatory

Non-Reusable Plastic: 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 14 rulings · 2023–2026

Current position

The tax applies to non-reusable plastic packaging designed to contain, protect, handle, distribute, and present goods. Packaging is considered to be those elements that persist after the consumption of the contents or that are not consumed together with the product. Non-permeable coffee capsules that are disposed of along with the product are considered packaging according to European regulations.

The DGT maintains a broad interpretation of the concept of packaging, clearly differentiating between elements that are an integral part of the product and those that fulfill protection or containment functions. The position has remained constant regarding the taxation of elements such as refills, lashing straps, or films, and has been updated to integrate the new definition of coffee capsules according to Regulation (EU) 2025/40.

Turning points

  1. V0963-23

    Establishes that air freshener refills are packaging because the packaging persists after the consumption of the contents.

  2. V5412-26

    Incorporates the consideration of packaging for non-permeable coffee capsules that are used and disposed of along with the product, in accordance with Regulation (EU) 2025/40.

Analysis based on 13 of 14 rulings with a stated position. Updated 26 September 2026.

Rulings on this topic

14
V5412-26 30 Jul 2026

Coffee capsules impermeable taxed from August 2026

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
envaseplástico no reutilizableunidad monodosisresiduo de caféámbito objetivo Ley 7/2022Reglamento (UE) 2025/40
Affects CompanyExpat · Non-residentIndividual
V1049-23 27 Apr 2023

Rolls of vehicle seat protective covers subject to plastic packaging tax

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
envases no reutilizablesplástico no reutilizableámbito objetivoprotección de mercancíaspolietileno Ley 7/2022Real Decreto 1055/2022
Affects CompanyExpat · Non-residentIndividual
V0968-23 20 Apr 2023

Pet waste bags are not subject to the plastic packaging tax

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
envaseplástico no reutilizablemercancíaámbito objetivoimpuesto especial Ley 7/2022Real Decreto 1055/2022
Affects CompanyExpat · Non-residentIndividual
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