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V1607-23 ·7 June 2023 ·consulta-vinculante Medium impact
Tax

Semi-finished plastic products such as coils or films are subject to the plastic packaging tax

A seafood company requested clarification on whether the plastic components of its packaging fall under the scope of Article 68 of Law 7/2022. The Directorate General for Taxes (DGT) ruled that plastic coils and films are semi-finished products intended for the production of packaging and, therefore, are subject to the tax.

In 6 key points

How it affects those involved

This ruling clarifies that manufacturers and distributors of semi-finished plastic materials, such as coils and films, are liable for the tax if these products are destined for packaging use.

Lifecycle

2023-06-07PublishedPublished 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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