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V1556-23 ·6 June 2023 ·consulta-vinculante Medium impact
Tax

Manufacturing the plastic component used to seal packaging makes a company a taxpayer

A plant-based beverage company has enquired whether manufacturing the rectangular plastic piece that attaches to a carton to enable sealing classifies them as a manufacturer. The DGT has ruled that this component falls within the scope of the tax and its production constitutes a taxable event.

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2023-06-06PublishedPublished 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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