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V0425-23 ·24 February 2023 ·consulta-vinculante Medium impact
Tax

Taxability of caps depends on whether urea composition is classified as plastic

A manufacturer of urea-formaldehyde caps with cellulose is inquiring whether this material is classified as plastic for packaging tax purposes. The Directorate-General for Taxes (DGT) indicates that tax liability will depend on whether the material meets the definition of plastic and whether the caps are intended for sealing non-reusable packaging.

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2023-02-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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