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Waste: 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 High confidence 18 rulings · 2014–2025

Current position

Services for the collection, transport, recovery, or disposal of waste are taxed at a 10% IVA (Value Added Tax) rate, whereas if they are not waste, the general rate of 21% applies. Regarding plastic packaging, it must be non-reusable and designed to contain goods, not waste. Therefore, trash bags or excrement bags are not taxed under the tax because they do not meet the definition of packaging.

The DGT's position remains stable regarding the distinction of tax rates for waste management (10% versus 21%). However, the doctrine has clarified the concept of packaging to exclude products intended to contain waste. The evolution shows a technical approach to differentiate goods from waste in the application of the tax.

Turning points

  1. V0016-23

    Defines that trash bags are not packaging because their function is to contain waste and not goods.

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

Rulings on this topic

18
V0932-25 27 May 2025

Foldable dog bags, waste dispensers and biodegradable pet waste bags exempt from plastic 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 reutilizablesproductos plásticos semielaboradosámbito objetivoresiduos 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

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