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V0959-23 ·20 April 2023 ·consulta-vinculante Medium impact
Tax

Plastic bags, pallet stretch wrap and bottle handles subject to plastic packaging tax (if non-reusable)

The taxpayer asks whether plastic bags, pallet stretch wrap and plastic bottle handles are included in the special tax on non-reusable plastic packaging. The DGT rules that these items fall within the objective scope of the tax, unless they are reusable.

In 6 key points

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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