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V1218-23 ·9 May 2023 ·consulta-vinculante Medium impact
Tax

Aerosol valves and actuators subject to non-reusable plastic packaging tax

An aerosol manufacturer has enquired whether the plastic valves and actuators of its products are included in the tax. The DGT has ruled that they are, as these components enable the closure, marketing, or presentation of the packaging.

In 6 key points

How it affects those involved

Manufacturers of aerosol products must include plastic valves and actuators in their tax calculations for non-reusable plastic packaging.

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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