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V0904-24 ·23 April 2024 ·consulta-vinculante Medium impact
Tax

Cardboard boxes with polymer wax coating subject to non-reusable plastic packaging tax

A foreign company has requested a ruling on whether its cardboard boxes, which feature an adhesive wax coating for food preservation, are subject to the special tax on non-reusable plastic packaging. The Directorate-General for Taxes (DGT) has ruled that the product constitutes packaging containing plastic that is not reusable, and therefore falls within the scope of the tax.

In 6 key points

How it affects those involved

This ruling clarifies that any coating containing plastic, even on cardboard, triggers the tax if the packaging is not designed for reuse.

Lifecycle

2024-04-23PublishedPublished 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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