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V0805-23 ·4 April 2023 ·consulta-vinculante Medium impact
Tax

Plastic sealants in metal closures are taxable if used for non-reusable plastic packaging

An association queried whether polymer sealing compounds in metal caps and closures are subject to the tax on non-reusable plastic packaging. The Directorate-General for Taxes (DGT) ruled that, although they are not packaging in themselves, they are included in the tax if their purpose is to enable the sealing or presentation of non-reusable packaging.

In 5 key points

How it affects those involved

This ruling clarifies the scope of the non-reusable plastic packaging tax, confirming that components used to seal such packaging are also taxable.

Lifecycle

2023-04-04PublishedPublished 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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