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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A manufacturer of PET preforms and containers sought clarification on whether its products (insecticide bottles, air fresheners, shoe cleaners, and bead containers) were subject to the special tax on non-reusable plastic packaging. The Directorate-General for Taxes (DGT) ruled that they are, as they meet the definition of packaging and do not form an integral part of the product.
The tax team reviews your specific situation.
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