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V0016-23 ·10 January 2023 ·consulta-vinculante Medium impact
Tax

Cling film and freezer bags subject to non-reusable plastic packaging tax

A query was raised regarding whether bin liners, cling film, and freezer bags are classified as packaging under the special tax on non-reusable plastic packaging. The DGT has determined that cling film and freezer bags are indeed subject to the tax, whereas bin liners are not.

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2023-01-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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