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V0974-23 ·20 April 2023 ·consulta-vinculante Medium impact
Tax

Plastic lollipop sticks and rods subject to non-reusable plastic packaging tax

A company requested clarification on whether the plastic sticks and rods it manufactures for lollipops are subject to the special tax on non-reusable plastic packaging. The Directorate-General for Taxes (DGT) ruled that they are, as they fulfil the function of containing, protecting, handling, distributing, or presenting the goods.

In 6 key points

How it affects those involved

Manufacturers of plastic components used for food presentation, such as lollipop sticks, must account for the non-reusable plastic packaging tax.

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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