Objective scope of the Special Tax on non-reusable plastic packaging

In accordance with binding ruling V5412-26, non-permeable coffee capsules that retain the coffee residue or "grounds" inside after use will be considered "packaging" under sector regulations, i.e., Regulation (EU) 2025/40, from 12 August 2026 onwards. From that date, they will also fall within the scope of the Special Tax on Non-Reusable Plastic Packaging, provided they are non-reusable, as defined in Article 68.1.a) of Law 7/2022, and contain plastic as defined in point (u) of Article 2 of the aforementioned Law 7/2022.