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V0388-23 ·22 February 2023 ·consulta-vinculante Medium impact
Tax

Gasification valves are subject to the special tax on non-reusable plastic packaging

A company requested clarification on whether degassing valves for coffee were subject to the tax on non-reusable plastic packaging. The DGT ruled that they are, as they are plastic products intended to facilitate the marketing and presentation of packaging.

In 6 key points

Lifecycle

2023-02-22PublishedPublished 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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