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V0437-23 ·24 February 2023 ·consulta-vinculante Medium impact
Tax

Manufacturing of semi-finished plastic products is exempt if they are proven not to be intended for packaging subject to tax

A plastic manufacturer has enquired about tax exemptions for semi-finished products that could potentially serve as packaging. The DGT clarifies that the exemption is mandatory provided the intended use is verified and a prior declaration is obtained from the customer.

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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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