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V0957-23 ·20 April 2023 ·consulta-vinculante Medium impact
Tax

Polystyrene pallet slats subject to special tax on plastic packaging

A company has requested clarification on whether extruded polystyrene slats used for palletising packages are subject to the special tax on non-reusable plastic packaging. The Directorate-General for Taxes (DGT) has ruled that they are, as they fulfil the function of packaging, and has detailed the requirements for registration and self-assessment.

In 6 key points

How it affects those involved

Companies using polystyrene slats for palletising must ensure compliance with the special tax on non-reusable plastic packaging, including registration and self-assessment 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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