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V0128-23 ·3 February 2023 ·consulta-vinculante Medium impact
Tax

Plastic mesh covers made from polyethylene granules are subject to special tax

A company sought clarification on whether the plastic mesh covers it manufactures to protect agricultural products are subject to the special tax on non-reusable plastic packaging. The DGT has determined that they do constitute packaging and that the company is a taxpayer by virtue of its manufacturing activities.

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2023-02-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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