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V1608-23 ·7 June 2023 ·consulta-vinculante Medium impact
Tax

Reusable synthetic caps are taxable if they serve to seal non-reusable plastic packaging

A query was raised regarding whether reusable synthetic caps for wine bottles are subject to the tax on non-reusable plastic packaging. The Directorate General for Taxes (DGT) has ruled that they are, provided their function is to seal such packaging.

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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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