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V1270-24 ·31 May 2024 ·consulta-vinculante Medium impact
Tax

Thermoformed plastic trays are packaging if they serve their function, but reusability depends on their design

A query was raised regarding whether thermoformed plastic trays are considered reusable for the purpose of the special tax on non-reusable plastic packaging. The DGT clarifies that the status of being reusable depends on the objective design and configuration of the product rather than its actual use, and that direct shipments from Italy to Portugal are not subject to taxation in Spain.

In 6 key points

Lifecycle

2024-05-31PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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