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V0967-23 ·20 April 2023 ·consulta-vinculante Medium impact
Tax

Plastic IBC or GRG containers are subject to tax if they are not reusable

A company has requested clarification on whether plastic and metal IBC or GRG containers fall within the scope of the tax on non-reusable plastic packaging. The DGT has ruled that plastic containers are subject to the tax, provided they are not reusable.

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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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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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