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V0430-23 ·24 February 2023 ·consulta-vinculante Medium impact
Tax

Polyethylene cartridges for silicone are subject to the non-reusable plastic packaging tax

A company has requested clarification on whether the high-density polyethylene cartridges it manufactures for silicone and sealants are subject to the special tax. The Directorate-General for Taxes (DGT) has ruled that they are, as they constitute non-reusable packaging intended to contain goods.

In 6 key points

How it affects those involved

Manufacturers of polyethylene cartridges used for silicone and sealants must include these products in their tax obligations regarding non-reusable plastic packaging.

Lifecycle

2023-02-24PublishedPublished 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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