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V1013-23 ·25 April 2023 ·consulta-vinculante Medium impact
Tax

The liability for the tax on plastic packaging depends on whether its reusable nature is proven

A company inquires whether supports for shrink wrap reels are subject to the special tax on non-reusable plastic packaging. The DGT indicates that, as they are items for handling goods, they are packaging, but their liability will depend on whether they are proven to be reusable.

In 6 key points

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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