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V0632-25 ·8 April 2025 ·consulta-vinculante Medium impact
Tax

Plastic toy balls classified as packaging if not reusable

A company asks whether its 90mm plastic balls for holding toys are reusable. The DGT determines they are packaging, and their tax liability depends on whether their design allows multiple rotations or fillings.

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Lifecycle

2025-04-08PublishedPublished 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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