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V1088-23 ·28 April 2023 ·consulta-vinculante Medium impact
Tax

Liquid polymer is a semi-finished product subject to the non-reusable plastic packaging tax

A company has requested a ruling on whether liquid polymer and the resulting polyurethane foam are subject to the special tax on non-reusable plastic packaging, and who is liable for payment. The DGT has determined that the polymer is a semi-finished product subject to the tax, whereas the resulting foam is not.

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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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