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V0356-23 ·21 February 2023 ·consulta-vinculante Medium impact
Tax

Lipsticks and non-single-use cream containers subject to plastic packaging tax if non-reusable and containing plastic

The applicant asks whether lipsticks and cream containers (jars, tubes, or bottles) are subject to the special tax on non-reusable plastic packaging. The DGT rules that they are, as they meet the definition of packaging and do not form an integral part of the product.

In 6 key points

Lifecycle

2023-02-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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