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V0357-23 ·21 February 2023 ·consulta-vinculante Medium impact
Tax

Plastic closures with integrated crown caps are subject to the plastic packaging tax

A packaging manufacturer has requested clarification on whether plastic closures for wine bottles are subject to the non-reusable plastic packaging tax. The Directorate General for Taxes (DGT) has ruled that while a simple closure is not subject to the tax, one with an integrated crown cap is.

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

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