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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A graphic arts company inquired whether it qualifies as a manufacturer of the tax on non-reusable plastic packaging when processing laminated cardboard sheets and labels. The DGT determined that the company is neither a manufacturer nor a taxpayer, and that any exemption for sanitary use must be managed by the end customer.
The tax team reviews your specific situation.
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