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V1049-23 ·27 April 2023 ·consulta-vinculante Medium impact
Tax

Rolls of vehicle seat protective covers subject to plastic packaging tax

A company has requested clarification on whether rolls of plastic covers used to protect vehicle seats in mechanical workshops are subject to the special tax on non-reusable plastic packaging. The Directorate-General for Taxes (DGT) has ruled that they are, as they meet the criteria of being packaging, being non-reusable, and containing plastic.

In 6 key points

How it affects those involved

Businesses using plastic rolls for goods protection in automotive workshops must account for the special tax on non-reusable plastic packaging.

Lifecycle

2023-04-27PublishedPublished 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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