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V1211-23 ·9 May 2023 ·consulta-vinculante Medium impact
Tax

Plastic spray caps subject to special tax on non-reusable plastic packaging

A manufacturer of tinplate aerosols has requested clarification on whether the plastic spray caps of their products are subject to the special tax on non-reusable plastic packaging. The Directorate General of Taxes (DGT) has ruled that they are, as they serve the function of enabling the closure, marketing, or presentation of the packaging.

In 5 key points

How it affects those involved

Manufacturers of aerosol products using plastic spray caps will be liable for the special tax on non-reusable plastic packaging, as these components are considered part of the packaging itself.

Lifecycle

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

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