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V1087-23 ·28 April 2023 ·consulta-vinculante Medium impact
Tax

Polypropylene cords for meat products subject to plastic packaging tax

A company sought clarification on whether its braided polypropylene cords, used in slaughterhouses for products such as ham, are subject to the special tax on non-reusable plastic packaging. The Directorate-General for Taxes (DGT) has ruled that they are, as they fulfil the function of packaging.

In 6 key points

How it affects those involved

Companies using polypropylene cords for meat product containment must account for the special tax on non-reusable plastic packaging.

Lifecycle

2023-04-28PublishedPublished 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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