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V0006-23 ·5 January 2023 ·consulta-vinculante Medium impact
Tax

Transforming coils without adding plastic does not constitute manufacturing for the packaging tax

A company has requested clarification on whether transforming plastic coils for packaging machinery makes them a manufacturer and a taxpayer of the special tax on non-reusable plastic packaging. The DGT ruled that if no additional plastic is incorporated, no manufacturing takes place and, therefore, the company is not a taxpayer.

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2023-01-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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