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V1204-23 ·9 May 2023 ·consulta-vinculante Medium impact
Tax

Plastic coils are semi-finished products subject to tax, but the purchasing company is not a taxable person

An industrial laundry service has enquired whether the plastic coils used for packaging clothing are subject to the special tax on non-reusable plastic packaging. The DGT has determined that while the coils are semi-finished products subject to the tax, the company is not a taxable person when purchasing them from a domestic manufacturer.

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2023-05-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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