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V1214-23 ·9 May 2023 ·consulta-vinculante Medium impact
Tax

Plastic packaging for plant protection products, fertilisers and domestic biocides subject to tax

A company has requested clarification on whether the plastic packaging of its liquid plant protection products, fertilisers, and domestic biocides is subject to the special tax on non-reusable plastic packaging, and whether any exemptions apply. The Directorate-General for Taxes (DGT) has ruled that these are indeed subject to the tax and that the requested exemptions do not apply.

In 6 key points

How it affects those involved

Companies producing or distributing liquid plant protection products, fertilisers, and domestic biocides in non-reusable plastic packaging must account for the special plastic packaging tax, as no exemptions were granted in this instance.

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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