Skip to content
V1209-23 ·9 May 2023 ·consulta-vinculante Medium impact
Tax

Activity of a company purchasing plastic coils in Spain is not subject to the plastic packaging tax

A company marketing solar panels and batteries has enquired whether it is subject to the non-reusable plastic packaging tax when using plastic coils to package its products. The DGT has determined that the company is neither subject to nor a taxpayer for the tax when purchasing coils from Spanish businesses; however, it remains subject to reporting obligations and retains the right to a refund.

In 6 key points

Lifecycle

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

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact