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V0414-23 ·23 February 2023 ·consulta-vinculante Medium impact
Tax

PSL labels are exempt from the plastic packaging tax, but Shrink Sleeve and Wrap Around Labels are subject to it

An association has inquired whether certain types of plastic packaging labels are considered adhesives to avoid the special tax. The DGT has determined that only pressure-sensitive labels (PSL) qualify as such, excluding shrink sleeves or wrap-around labels.

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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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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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