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A company has requested clarification on whether big bags and polypropylene sacks are subject to the special tax on non-reusable plastic packaging. The Directorate General for Taxes (DGT) has ruled that they constitute plastic packaging and will only be exempt if their reusability can be demonstrated.
Companies using large-scale plastic packaging must be able to prove the reusability of their products to avoid the special tax on non-reusable plastic packaging.
The tax team reviews your specific situation.
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