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V0962-23 ·20 April 2023 ·consulta-vinculante Medium impact
Tax

Cling film and freezer bags subject to non-reusable plastic packaging tax

A supermarket chain has requested clarification on whether non-reusable plastic cling film and freezer bags are subject to the special tax on non-reusable plastic packaging. The Directorate-General for Taxes (DGT) has ruled that they are, as the definition of 'packaging' for the purposes of this tax is broader than the general definition.

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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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