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V0394-23 ·22 February 2023 ·consulta-vinculante Medium impact
Tax

Non-reusable plastic packaging and certain plastic products subject to special tax

A query was raised regarding whether polyethylene raw material, transport bags (big bags), pallet packaging, and food plastic wrap are subject to the special tax on non-reusable plastic packaging. The DGT determines that the bags, pallet packaging, and wrap are subject to the tax, but the raw material is not.

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Lifecycle

2023-02-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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