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V0994-23 ·21 April 2023 ·consulta-vinculante Medium impact
Tax

Plastic sausage ties and plastic reels are subject to the special tax on packaging

A manufacturer of plastic ties has requested a ruling on whether these ties and their reels are subject to the special tax on non-reusable plastic packaging. The DGT has determined that the ties constitute packaging and that the manufacturer of the cord is the taxable person.

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

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