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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A beverage packaging company inquired whether manufacturing the screw caps for its containers classifies it as a manufacturer subject to excise duty on non-reusable plastic packaging. The Directorate-General for Taxes (DGT) confirmed that it does, as the cap is a product that enables the closure of the container, and detailed the subsequent self-assessment and registration obligations.
The tax team reviews your specific situation.
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