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V1065-23 ·27 April 2023 ·consulta-vinculante Medium impact
Tax

Plastic packaging manufacturing exempt from tax if reusable status is proven

A manufacturer of plastic packaging for the food sector has requested clarification on whether its products can be classified as reusable. The Directorate-General for Taxes (DGT) explains that reusability depends on whether the items are designed for multiple rotations or refilling, and that this status can be substantiated through any means of evidence, such as a UNE certificate.

In 6 key points

How it affects those involved

Manufacturers can avoid the plastic tax by proving their packaging meets reusability criteria, potentially reducing tax liabilities through certification.

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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