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V0314-23 ·17 February 2023 ·consulta-vinculante Medium impact
Tax

Marking tapes are not subject to the Special Tax on Non-Reusable Plastic Packaging

A taxpayer inquired whether polyethylene marking tapes are subject to the tax on non-reusable plastic packaging. The DGT ruled that the product does not fulfill the function of packaging, as it is not used to contain, protect, handle, distribute, or present goods.

In 6 key points

How it affects those involved

The ruling clarifies that products used for marking or demarcation purposes, which do not serve to contain or protect goods, fall outside the scope of the non-reusable plastic packaging tax.

Lifecycle

2023-02-17PublishedPublished 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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