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V0025-23 ·10 January 2023 ·consulta-vinculante Medium impact
Tax

Plastic sausage casings subject to non-reusable plastic packaging tax

A meat company has requested a ruling on whether the plastic casings used for cooking sausages are subject to the special tax on non-reusable plastic packaging. The Directorate-General for Taxes (DGT) has ruled that they are, as they fulfil the function of packaging.

In 5 key points

How it affects those involved

Companies in the food industry using plastic casings for meat products must account for the non-reusable plastic packaging tax.

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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