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V0019-23 ·10 January 2023 ·consulta-vinculante Medium impact
Tax

Plastic synthetic casing is subject to the special tax on non-reusable plastic packaging

A query was raised regarding whether plastic synthetic casing in coils falls within the scope of the special tax on non-reusable plastic packaging. The Directorate-General for Taxes (DGT) ruled that it does, as it performs the function of containing, protecting, handling, distributing, and presenting goods.

In 6 key points

Lifecycle

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

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