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V1278-24 ·31 May 2024 ·consulta-vinculante Medium impact
Tax

Plastic preforms and dyes (if non-recycled plastic) subject to special tax

A manufacturer of PET preforms has requested clarification on whether their products and the dyes added to the raw material are subject to the special tax on non-reusable plastic packaging. The DGT has ruled that preforms are included and that the taxation of dyes depends on whether they are classified as recycled plastic or not.

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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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