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V0431-23 ·24 February 2023 ·consulta-vinculante Medium impact
Tax

Self-adhesive labels are not subject to the non-reusable plastic packaging tax

A company has requested clarification on whether labels applied to its plastic packaging are subject to the special tax on non-reusable plastic packaging. The Directorate-General for Taxes (DGT) has ruled that these labels fall under the category of adhesives and, therefore, are not subject to the tax.

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