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V1093-23 ·3 May 2023 ·consulta-vinculante Medium impact
Tax

Plastic packaging coils may be subject to the special tax on non-reusable plastic packaging

A household goods company has enquired whether the shrink wrap coils and stretch film used for its shipments are subject to the special tax. The Directorate-General for Taxes (DGT) has ruled that these semi-finished products are subject to the tax if they are intended for the production of non-reusable plastic packaging.

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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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