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A packaging manufacturer has requested clarification on whether its coffee capsules are subject to the special tax on non-reusable plastic packaging. The Directorate-General for Taxes (DGT) has ruled that if they are disposed of together with the used coffee, they are not considered packaging for the purposes of this tax.
This ruling provides legal certainty for manufacturers of single-use coffee capsules, confirming that integrated disposal methods can exempt them from the plastic packaging tax.
The tax team reviews your specific situation.
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