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V0021-23 ·10 January 2023 ·consulta-vinculante Medium impact
Tax

Plastic artificial casings are subject to the special tax on non-reusable plastic packaging

A query was raised regarding whether plastic artificial casings in coil format fall within the scope of the tax on non-reusable plastic packaging. The Directorate-General for Taxes (DGT) has determined that they do, as they fulfill the function of containing, protecting, handling, distributing, and presenting goods.

In 5 key points

Lifecycle

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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