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V1493-23 ·1 June 2023 ·consulta-vinculante Medium impact
Tax

Import of polypropylene for labels, menus or wristbands is not subject to packaging tax

A company requested clarification on whether it was required to pay the special tax on non-reusable plastic packaging when importing polypropylene to manufacture labels, wristbands and menus. The DGT ruled that these products do not constitute packaging nor products intended for the commercialisation of packaging; therefore, the import is not subject to the tax.

In 6 key points

How it affects those involved

This ruling clarifies that the import of raw materials used to manufacture end-user products (rather than packaging itself) falls outside the scope of the special tax on non-reusable plastic packaging.

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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