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V1618-23 ·7 June 2023 ·consulta-vinculante Medium impact
Tax

Shoe cleaning sponge classified as packaging subject to non-reusable plastic packaging tax

A company requested a ruling on whether a shoe cleaning sponge containing liquid polish is subject to the special tax on non-reusable plastic packaging. The Directorate-General for Taxes (DGT) ruled that because the product functions to contain, handle, and distribute the goods, it qualifies as packaging.

In 5 key points

How it affects those involved

This ruling clarifies the scope of the non-reusable plastic packaging tax, confirming that items used to hold and distribute liquid products are subject to the levy.

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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