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V0956-23 ·20 April 2023 ·consulta-vinculante Medium impact
Tax

Stickers and adhesive substances may be exempt from the non-reusable plastic packaging tax

The query examines whether certain plastic labels are exempt from the special tax on non-reusable plastic packaging. The Directorate General of Taxes (DGT) has determined that stickers and adhesive substances are classified as adhesives and, therefore, are not 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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