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An industrial bakery company has requested clarification regarding the application of the special tax on non-reusable plastic packaging to its bags and rolls. The Directorate General for Taxes (DGT) clarifies that both packaging and film rolls are subject to the tax, even if the plastic is biodegradable.
Companies using non-reusable plastic packaging, including film rolls and biodegradable materials, must account for the special tax on plastic packaging.
The tax team reviews your specific situation.
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