Skip to content
V0158-20 ·21 January 2020 ·consulta-vinculante Medium impact
Tax

Sale of plastic bags taxed at the standard 21% rate independently of the purchase

A supermarket chain enquired whether providing plastic bags for a fee constituted an ancillary operation to the sale of goods. The DGT has ruled that it is an independent operation rather than an ancillary one.

In 6 key points

Lifecycle

2020-01-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact