Skip to content
V0026-23 ·10 January 2023 ·consulta-vinculante Medium impact
Tax

Urine collection bags are not subject to the special tax on non-reusable plastic packaging

A company requested clarification on whether its urine collection bags, whether sterile or non-sterile and under sanitary licence, are subject to the special tax on plastic packaging. The Directorate-General for Taxes (DGT) has ruled that they are not subject to the tax.

In 6 key points

Lifecycle

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

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact