BackOn January 1, 2023, the special tax on non-reusable plastic packaging came into force, which directly affects importers and intra-Community purchasers of these products. There are now several questions that the Directorate General of Taxes (DGT) has been in charge of solving.
In relation to the purchase or acquisition of coils manufactured in materials related to plastic and whose purpose is the manufacture of containers, it is pointed out that, if a company buys coils and there is no plastic in them, it does not have as a manufacturing consideration to take into account this tax and therefore it does not have the relative consideration of taxpayer.
In relation to the purchase of part of a company in Spain that is dedicated to packaging food and non-reusable plastic containers to a company that is dedicated to manufacturing containers and later sells them, the manufacturer will have to pass on to the company that is dedicated to packaging the amount of the tax installments.
In relation to the coffee capsules disposed of with the used coffee, it is not included in the objective scope of the tax, therefore the same should not be carried out.
Similarly, sterile and aseptic single-use packaging, as well as sterile and non-sterile collection bags, are not considered to be non-reusable plastic packaging and are therefore not subject to this tax.
If, for example, artificial casing in the manufacture of sausages is subject to the tax, it will be subject to the tax and forms part of the objective scope of the tax, since it is considered as packaging and therefore forms part of the objective scope of the excise tax on non-reusable plastic packaging.
To conclude, among other issues, the refund of the excise tax on non-reusable plastic containers by a company that exports a product within the objective scope of the tax and which is subsequently returned to the company, constituting an importation and, therefore, giving rise to the realization of the taxable event, and the tax is duly settled.
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