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V0127-23 ·3 February 2023 ·consulta-vinculante Medium impact
Tax

BigBags, GRGs or Flexitanks subject to tax if they contain plastic and are non-reusable

An association of chemical companies has requested clarification on whether BigBags, GRGs, or Flexitanks are subject to the tax on non-reusable plastic packaging. The Directorate-General for Taxes (DGT) has ruled that they are, provided they meet the definition of packaging, contain plastic, and have not been designed for multiple rotations or refills.

In 6 key points

Lifecycle

2023-02-03PublishedPublished 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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