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V1080-23 ·28 April 2023 ·consulta-vinculante Medium impact
Tax

Disposable ink or toner cartridges are subject to tax if non-reusable and containing plastic

The applicant asks whether large-format printing consumable packaging is subject to the special tax on non-reusable plastic packaging. The DGT rules that if they function as disposable containers and meet the requirements of being non-reusable and containing plastic, they are included in the tax.

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Lifecycle

2023-04-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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