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V0439-23 ·24 February 2023 ·consulta-vinculante Medium impact
Tax

Tax on non-reusable plastic packaging accrues under the general rules of Law 7/2022

A query was raised regarding whether the tax on non-reusable plastic packaging accrues when products leave the suspension regime for alcohol. The DGT has ruled that the regulations for this tax do not account for the suspension regime; therefore, the general accrual rules of Law 7/2022 apply.

In 6 key points

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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