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V0656-23 ·17 March 2023 ·consulta-vinculante Medium impact
Tax

Imported plastic corner protectors, straps and bags are subject to tax if they are non-reusable packaging

A company has requested clarification on whether the plastic corner protectors, straps and bags used for transporting fruit are subject to the special tax on non-reusable plastic packaging. The DGT has ruled that, as they meet the definition of packaging, they are subject to the tax if they contain plastic and are non-reusable.

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2023-03-17PublishedPublished 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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