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V0677-23 ·17 March 2023 ·consulta-vinculante Medium impact
Tax

Import of reusable plastic packaging is not subject to the special tax on plastic packaging

A cosmetics company has requested clarification on whether the import of reusable plastic packaging is subject to the special tax and how to provide proof of its status. The Directorate-General for Taxes (DGT) has ruled that such packaging falls outside the objective scope of the tax and that its status may be proven by any admissible means of evidence.

In 6 key points

How it affects those involved

Companies importing reusable plastic packaging are exempt from this specific tax, provided they can substantiate the reusable nature of the packaging through appropriate documentation.

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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