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V0076-23 ·20 January 2023 ·consulta-vinculante Medium impact
Tax

Manufacture of polystyrene foam packaging subject to non-reusable plastic packaging tax

A company manufacturing polystyrene foam packaging to protect electronic equipment has requested a ruling on its tax treatment. The DGT has determined that this activity constitutes a manufacturing taxable event and that the company is a taxpayer for this tax.

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2023-01-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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