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V0667-23 ·17 March 2023 ·consulta-vinculante Medium impact
Tax

Color concentrate is not included in the material scope of the tax on non-reusable plastic packaging

A company asks whether its color concentrate is subject to the tax on plastic packaging or if the exemption applies as it is considered ink or paint. The DGT determines that the product is not a semi-finished product nor is it subject to 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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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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