Doctrine by topic · DGT Observatory

Recycled 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 22 rulings · 2023–2026

Current position

The tax levies non-reusable plastic packaging, the status of which being reusable depends on whether they have been conceived, designed, and marketed for multiple rotations. Recycled plastic reduces the tax base provided that its quantity is substantiated by certification from an entity accredited under standard UNE-EN 15343:2008 or standards that replace it. The status of packaging is determined by the function of containing, protecting, or handling goods, making the subsequent use of the product irrelevant.

The DGT's position remains constant regarding the definition of the objective scope and the need for certification for recycled plastic. It has been specified that the status of packaging does not depend on the final use of the product, and the accreditation of reusability has been made more flexible, allowing any means of proof admissible in law.

Turning points

  1. V0642-24

    Clarifies that the use to which purchasers apply the bags is irrelevant for determining their inclusion in the objective scope of the tax.

  2. V2533-24

    Expands the possibility of accrediting the reusable status through any means of proof admissible in law.

Analysis based on 21 of 22 rulings with a stated position. Updated 24 September 2026.

Rulings on this topic

22
V1438-26 9 Jun 2026

Sufficiency of proof for plastic packaging reuse left to administrative assessment

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 reutilizablesconfiguración objetivamedios de pruebavaloración libre de la prueba Ley 7/2022LGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual
V2326-25 2 Dec 2025

Recycled plastic certificates accepted if kilogram amounts can be calculated

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
impuesto especial sobre envases de plástico no reutilizablesbase imponibleplástico recicladocertificación acreditadaporcentaje en masa Ley 7/2022LGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual
V0931-25 27 May 2025

Certified recycled plastic not part of taxable base for plastic packaging tax

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
plástico recicladobase imponibleplástico reciclado químicamenteentidad acreditadaimpuesto especial sobre envases Ley 7/2022LGT — Ley 58/2003 General Tributaria art. 105.Uno
Affects CompanyExpat · Non-residentIndividual
V2533-24 10 Dec 2024

Manufacturing of plastic bags subject to tax unless reusability is proven

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
envases no reutilizablesplástico recicladobase imponiblemedios de pruebaacreditación Ley 7/2022LGT — Ley 58/2003 General Tributaria art. 35.4
Affects CompanyExpat · Non-residentIndividual
V0975-23 20 Apr 2023

Total plastic must be declared as the taxable base if recycled content is not certified

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
impuesto sobre envases de plástico no reutilizablesplástico recicladoplástico no recicladobase imponibledeclaración aduanera Ley 7/2022LGT — Ley 58/2003 General Tributaria art. 35.4
Affects CompanyExpat · Non-residentIndividual
V0077-23 20 Jan 2023

Recyclable but non-reusable plastic packaging subject to tax

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
envases no reutilizablesplástico recicladobase imponiblepolipropilenoámbito objetivo Ley 7/2022LGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual
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