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V1489-23 ·1 June 2023 ·consulta-vinculante Medium impact
Tax

Reusable plastic packaging caps are exempt from the special tax on non-reusable plastic packaging

A company has requested a ruling on whether plastic caps used to seal reusable packaging are subject to the special tax on non-reusable plastic packaging. The Directorate-General for Taxes (DGT) has ruled that, as they are intended for reusable packaging, they fall outside the scope of the tax.

In 5 key points

How it affects those involved

This ruling clarifies the tax treatment for components of reusable packaging systems, ensuring that caps designed for reuse are not incorrectly taxed under the non-reusable plastic packaging levy.

Lifecycle

2023-06-01PublishedPublished 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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