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V0543-23 ·7 March 2023 ·consulta-vinculante Medium impact
Tax

Adhesive and sealant cartridges are subject to the special tax on non-reusable plastic packaging

An adhesive manufacturer has requested clarification regarding the application of the special tax on non-reusable plastic packaging. The DGT clarifies that cartridges and their components constitute packaging subject to the tax and details the reporting and deduction obligations based on the origin of the packaging.

In 6 key points

Lifecycle

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

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