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V0966-23 ·20 April 2023 ·consulta-vinculante Medium impact
Tax

Plastic and semi-finished packaging products subject to special plastic packaging tax

A manufacturer of cardboard packaging containing plastic components has requested clarification on whether its raw materials and finished plastic products are taxable. The Directorate General for Taxes (DGT) confirms that these products fall within the scope of the tax and analyses their status as manufacturer and taxpayer.

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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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