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V1272-24 ·31 May 2024 ·consulta-vinculante Medium impact
Tax

Total weight of packaging must be included in the tax base if no recycled plastic certificate is available

A plastic packaging manufacturer has enquired whether recycled plastic can be excluded from the tax base while awaiting an official certificate. The DGT has ruled that, in the absence of such certification, the packaging will be deemed to consist entirely of non-recycled plastic.

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2024-05-31PublishedPublished 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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