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V1082-23 ·28 April 2023 ·consulta-vinculante Medium impact
Tax

Taxability of cartridges depends on whether they act as mere containers or as an integral part of the printing system

A company has requested a ruling on whether the intra-Community acquisition of 3D printer cartridges is subject to the special tax on non-reusable plastic packaging. The DGT indicates that the nature of the product depends on its configuration rather than its commercial name.

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

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