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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A company inquired whether imported flexible intermediate bulk containers (FIBCs) made of raffia were subject to the special tax on non-reusable plastic packaging. The Directorate-General for Taxes (DGT) ruled that, as they are made of plastic and used to contain goods, they are considered packaging subject to the tax, unless their reusability is demonstrated.
The tax team reviews your specific situation.
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