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V0658-23 ·17 March 2023 ·consulta-vinculante Medium impact
Tax

Pyrotechnic article components are not taxable if they are an integral part of the product and disposed of together

A company has requested clarification on whether the components of its pyrotechnic articles (base, extender, and disc) are subject to the special tax on non-reusable plastic packaging. The Directorate-General for Taxes (DGT) ruled that they are not taxable if they form an integral part of the product and are necessary for its useful life.

In 6 key points

How it affects those involved

This ruling clarifies the scope of the special tax on non-reusable plastic packaging, exempting components that are functionally inseparable from the main product.

Lifecycle

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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