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V0537-23 ·7 March 2023 ·consulta-vinculante Medium impact
Tax

Adhesive tapes are subject to the special tax on non-reusable plastic packaging

An adhesive tape distributor has enquired whether these products are subject to the special tax on non-reusable plastic packaging. The DGT has determined that they are subject to the tax due to their function of enabling the sealing or presentation of packaging.

In 5 key points

Lifecycle

2023-03-07PublishedPublished 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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