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V0545-23 ·7 March 2023 ·consulta-vinculante Medium impact
Tax

Compostable plastic bags are subject to the special tax on non-reusable plastic packaging (if not reusable)

An entity has requested a ruling on whether compostable plastic bags and BOPP-type adhesive tape are subject to the special tax on non-reusable plastic packaging. The DGT has determined that compostable bags are taxable if they are not reusable, whereas adhesives intended to be incorporated into taxable products are exempt.

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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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