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V0546-23 ·7 March 2023 ·consulta-vinculante Medium impact
Tax

Cosmetic packaging such as lipsticks or mascaras subject to non-reusable plastic tax

A cosmetics company has requested clarification on whether packaging for products such as lipsticks, liquid makeup, or eyeshadows is included in the special tax on non-reusable plastic packaging. The Directorate General of Taxes (DGT) has confirmed that it is, as these items serve the function of packaging and do not form an integral part of the product itself.

In 5 key points

How it affects those involved

Companies in the cosmetics sector must ensure compliance with the non-reusable plastic tax for all primary packaging used for their products.

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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