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V0267-24 ·29 February 2024 ·consulta-vinculante Medium impact
Tax

Plastic pouches discarded with the product are not subject to the plastic packaging tax

A company sought clarification on whether its plastic pouches for preservation granules were subject to the special tax on non-reusable plastic packaging. The DGT ruled that, as the pouches are discarded together with the granules, they do not fall within the objective scope of the tax.

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2024-02-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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