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V0391-23 ·22 February 2023 ·consulta-vinculante Medium impact
Tax

Plastic sacks and Big Bags may be reusable if they meet design and rotation requirements

A company has requested a ruling on whether its plastic sacks, Big Bags, and hessian sacks are subject to the special tax on non-reusable plastic packaging. The DGT has determined that sacks and Big Bags constitute packaging, and their taxability depends on whether they have been designed for multiple rotations, whereas hessian sacks are not subject to the tax.

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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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