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V0023-23 ·10 January 2023 ·consulta-vinculante Medium impact
Tax

Polyethylene granules and dyes are not subject to the plastic packaging tax

A company has requested clarification on whether polyethylene granules and dyes used in bottle manufacturing are subject to the special tax on non-reusable plastic packaging. The Directorate-General for Taxes (DGT) ruled that these products are neither semi-finished goods nor subject to the tax, although the resulting bottles are.

In 6 key points

How it affects those involved

This ruling clarifies the scope of the tax, confirming that raw materials and additives used in production are exempt, while the final non-reusable packaging remains taxable.

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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