Skip to content
V0669-23 ·17 March 2023 ·consulta-vinculante Medium impact
Tax

Manufacturing of plastic mesh for mussel farming is subject to the non-reusable plastic packaging tax

A company requested clarification on whether plastic mesh used for mussel farming is considered packaging subject to the special tax. The DGT ruled that, as they serve to contain, protect, and handle the goods, they do constitute packaging and their manufacture is subject to the tax.

In 6 key points

Lifecycle

2023-03-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact