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V0963-23 ·20 April 2023 ·consulta-vinculante Medium impact
Tax

Plastic air freshener refills subject to special tax on non-reusable plastic packaging

A company has requested clarification on whether plastic air freshener refills are subject to the special tax on non-reusable plastic packaging. The Directorate General for Taxes (DGT) has ruled that they are, as they meet the definition of packaging and are not an integral part of a product consumed jointly.

In 6 key points

How it affects those involved

Companies providing air freshener refills must ensure compliance with the special tax on non-reusable plastic packaging, as these items are classified as taxable packaging rather than integral product components.

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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