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V0389-23 ·22 February 2023 ·consulta-vinculante Medium impact
Tax

Manufacturing of labels for plastic packaging is considered manufacturing subject to excise duty

A manufacturer of plastic labels has requested a ruling on whether its activity constitutes manufacturing or the import/intra-community acquisition of goods. The DGT has determined that the activity is manufacturing because the labels are products intended for the presentation of packaging.

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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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