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V1039-23 ·26 April 2023 ·consulta-vinculante Medium impact
Tax

Exemption from plastic packaging tax may apply if legal conditions and requirements are met

A manufacturer of plastic coils asks under what conditions their customers can receive products exempt from the special tax on non-reusable plastic packaging. The DGT explains that the exemption depends on the product falling within the scope of Article 75 of Law 7/2022 and meeting the requirements for proof of end-use.

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2023-04-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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