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V0539-23 ·7 March 2023 ·consulta-vinculante Medium impact
Tax

Plastic bitumen applicators subject to plastic packaging tax

A manufacturer of plastic applicators for footwear cleaning has queried whether its products are subject to the tax. The DGT has ruled that they are, as the products are intended for the sealing or presentation of non-reusable packaging.

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Lifecycle

2023-03-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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