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V0937-23 ·20 April 2023 ·consulta-vinculante Medium impact
Tax

Polystyrene plastic rings subject to tax if deemed non-reusable packaging

A company has requested clarification on whether a plastic ring used as an axis for rolling paper coils is subject to the special tax on non-reusable plastic packaging. The Directorate General for Taxes (DGT) indicates that if the product is non-reusable, it is classified as packaging, and the manufacturer must comply with the tax obligations.

In 6 key points

How it affects those involved

Manufacturers of plastic components used in single-use products must ensure correct tax classification to avoid non-compliance with the special tax on non-reusable plastic packaging.

Lifecycle

2023-04-20PublishedPublished 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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