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V0392-23 ·22 February 2023 ·consulta-vinculante Medium impact
Tax

Non-reusable plastic labels subject to tax if they meet the definition of packaging

A company has enquired whether plastic labels are subject to the tax on non-reusable plastic packaging and whether the exemption for adhesives applies. The DGT has ruled that plastic labels functioning as packaging are subject to the tax, whereas paper labels are not, and that plastic labels may be exempt if they are classified as adhesives.

In 6 key points

How it affects those involved

Companies producing or using plastic labels must determine if their product functions as packaging or as an adhesive to establish correct tax liability.

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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