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V0435-23 ·24 February 2023 ·consulta-vinculante Medium impact
Tax

Entity incorporating plastic elements into a product is considered a packaging manufacturer

A consultant manufactures wooden cable reels and adds a PVC tube for reinforcement. The DGT has determined that by incorporating plastic, the reels are classified as packaging subject to tax, and the company is deemed a manufacturer.

In 6 key points

How it affects those involved

Companies adding plastic components to otherwise non-plastic products may be reclassified as packaging manufacturers, triggering tax liabilities.

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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