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V1050-23 ·27 April 2023 ·consulta-vinculante Medium impact
Tax

Integrated plastic mechanism in packaging falls within the scope of the non-reusable plastic packaging tax

A query was raised regarding whether a plastic mechanism that connects packaging to machinery is subject to the special tax on non-reusable plastic packaging. The Directorate General for Taxes (DGT) ruled that, as an integrated auxiliary element, it is considered packaging.

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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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