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V0939-23 ·20 April 2023 ·consulta-vinculante Medium impact
Tax

Plastic film used for protecting fabrics is considered packaging subject to special tax

A company has requested clarification on whether the plastic film used in its production process constitutes packaging subject to special tax and what its subsequent obligations are. The DGT ruled that the film is considered packaging if it is non-reusable and contains plastic, and detailed the requirements for registration and self-assessment.

In 6 key points

How it affects those involved

Companies using non-reusable plastic films in production processes must assess whether they fall under the scope of special packaging taxes and comply with registration and tax filing obligations.

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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