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V1092-23 ·3 May 2023 ·consulta-vinculante Medium impact
Tax

Importation of flexitanks subject to plastic packaging tax

A company queried whether non-reusable plastic bags (flexitanks) used for transporting bulk liquids are exempt from tax because they are not delivered to the end customer. The DGT ruled that, as they are delivered alongside the goods during the transport phase, the exemption for non-liability does not apply.

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2023-05-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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