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V1277-24 ·31 May 2024 ·consulta-vinculante Medium impact
Tax

Plastic dental floss containers subject to special tax on non-reusable plastic packaging

A cosmetics and perfumery company has requested a ruling on whether the plastic containers for dental floss they intend to acquire intra-community are subject to the special tax on non-reusable plastic packaging. The Directorate-General for Taxes (DGT) has ruled that, as these items are designed to contain and present goods, they are classified as packaging and fall within the scope of the tax.

In 5 key points

How it affects those involved

Companies importing or distributing small plastic containers for cosmetic or hygiene products must account for the special tax on non-reusable plastic packaging.

Lifecycle

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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