Skip to content
V0992-23 ·21 April 2023 ·consulta-vinculante Medium impact
Tax

Plastic strapping for aluminium is subject to the special tax on plastic packaging

A query was raised regarding whether plastic straps used to bundle aluminium bars are subject to the special tax on non-reusable plastic packaging. The DGT ruled that they are subject to the tax as they constitute transport packaging, unless the weight-based exemption threshold is met.

In 6 key points

Lifecycle

2023-04-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact