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V1010-23 ·25 April 2023 ·consulta-vinculante Medium impact
Tax

Plastic tape for coil nail presentation is a non-reusable packaging subject to tax, except for exports

A screw and bolt manufacturer has requested a ruling on whether the plastic tape used to present nails in coils should be classified as packaging. The Directorate General for Taxes (DGT) has determined that it is indeed non-reusable plastic packaging, although it may not be subject to tax if its export from Spain can be proven.

In 6 key points

How it affects those involved

This ruling clarifies the tax liability for manufacturers using plastic tape for product presentation, establishing that such materials are considered non-reusable packaging unless export is verified.

Lifecycle

2023-04-25PublishedPublished 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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