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V0436-23 ·24 February 2023 ·consulta-vinculante Medium impact
Tax

Absorbent food pads subject to non-reusable plastic packaging tax

A plastics manufacturer has requested clarification on whether absorbent pads for meat or fish trays are subject to the tax. The DGT has ruled that they are, as these products facilitate the presentation of packaging.

In 6 key points

How it affects those involved

Manufacturers of absorbent food pads and companies using them for meat or fish packaging will be liable for the non-reusable plastic packaging tax.

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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