Skip to content
V0503-24 ·5 April 2024 ·consulta-vinculante Medium impact
Tax

Non-reusable plastic packaging tax: manufacturer status does not apply when only unwinding plastic from rolls

An aluminium treatment company has requested a ruling on whether it qualifies as a manufacturer under the non-reusable plastic packaging tax and its subsequent obligations. The DGT has determined that the company is not a manufacturer and has detailed its duties as an intra-Community acquirer and an importer.

In 6 key points

Lifecycle

2024-04-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact