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V0940-23 ·20 April 2023 ·consulta-vinculante Medium impact
Tax

Plastic pizza box dividers are not subject to the special tax on non-reusable plastic packaging

A manufacturer of polypropylene parts designed to separate pizza box lids from the base sought clarification on their tax status. The DGT has ruled that these components do not constitute packaging or products subject to the tax.

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2023-04-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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