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V0965-23 ·20 April 2023 ·consulta-vinculante Medium impact
Tax

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

A company has requested clarification on whether plastic insecticide refills are subject to the special tax on non-reusable plastic packaging. The Directorate General for Taxes (DGT) has confirmed that they are, as they serve the function of packaging and do not constitute an integral part of the product consumed.

In 5 key points

How it affects those involved

Companies providing plastic refills for chemical products must ensure compliance with the special tax on non-reusable plastic packaging, as these items are classified as packaging rather than part of the product itself.

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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