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V1212-23 ·9 May 2023 ·consulta-vinculante Medium impact
Tax

Plastic e-liquid bottles for electronic cigarettes subject to special packaging tax

A company has requested clarification on whether the plastic bottles used to market e-liquids and flavours for electronic cigarettes are subject to the special tax on non-reusable plastic packaging. The Directorate-General for Taxes (DGT) has ruled that they are, as they meet the legal definition of packaging.

In 6 key points

How it affects those involved

Companies manufacturing or importing e-liquids must ensure compliance with the special tax on non-reusable plastic packaging, as the primary containers used for these products are taxable.

Lifecycle

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

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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