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V0413-23 ·23 February 2023 ·consulta-vinculante Medium impact
Tax

Plastic used for books, folders and magazines is exempt from the Special Tax on Plastic Packaging

A post-printing finishing company has requested a ruling on whether the plastic used to laminate books, folders and magazines is classified as packaging. The Directorate-General for Taxes (DGT) has ruled that it is not subject to the tax.

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2023-02-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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