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V0659-23 ·17 March 2023 ·consulta-vinculante Medium impact
Tax

Capsules and screw caps containing plastic are subject to the non-reusable plastic packaging tax

A packaging company has requested clarification on whether its complex capsules and screw caps containing plastic components are subject to the special tax on non-reusable plastic packaging. The Directorate General for Taxes (DGT) has ruled that both products fall within the objective scope of the tax.

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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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