Skip to content
V1217-23 ·9 May 2023 ·consulta-vinculante Medium impact
Tax

Plastic trays for compressed soil are subject to the special tax on plastic packaging

A company has requested clarification on whether the plastic trays used to contain imported compressed soil are subject to the special tax on non-reusable plastic packaging. The Directorate General for Taxes (DGT) has ruled that they do constitute packaging and that, for the time being, the recycled plastic content may be verified via a manufacturer's self-declaration.

In 6 key points

How it affects those involved

Companies importing or using compressed soil in plastic trays must account for the special tax on non-reusable plastic packaging, though they may use manufacturer declarations to prove recycled content.

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