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V1012-23 ·25 April 2023 ·consulta-vinculante Medium impact
Tax

Acquisition of raw materials for plastic labels is not subject to the non-reusable packaging tax

A query was raised regarding whether a supplier of raw materials for manufacturing plastic labels must charge the special tax on non-reusable plastic packaging. The DGT has determined that the raw material is not subject to the tax because it is not intended for the production of packaging, although the manufacturing of the labels itself is considered a manufacturing activity under the law.

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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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