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V1465-23 ·30 May 2023 ·consulta-vinculante Medium impact
Tax

Meat product wrappers subject to special tax on non-reusable plastic packaging

A manufacturer of wrappers and films for the meat industry has requested clarification on whether its products are subject to the special tax on non-reusable plastic packaging. The Directorate General for Taxes (DGT) has ruled that they are, as they do not constitute an integral part of the product nor are they necessary for its preservation throughout its entire shelf life.

In 6 key points

How it affects those involved

Manufacturers of plastic films and wrappers for the meat industry will be liable for the special tax on non-reusable plastic packaging, as these items are considered separate packaging rather than integral components or essential preservation elements.

Lifecycle

2023-05-30PublishedPublished 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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