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V0017-23 ·10 January 2023 ·consulta-vinculante Medium impact
Tax

Artificial sausage casings subject to special tax on non-reusable plastic packaging

A query was raised regarding whether artificial casings used in the production of sausages are included in the special tax on non-reusable plastic packaging. The Directorate-General for Taxes (DGT) ruled that they are, as they fulfil the function of packaging.

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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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