Skip to content
V1641-23 ·9 June 2023 ·consulta-vinculante Medium impact
Tax

Biodegradable and non-reusable plastic bags subject to special packaging tax

A supermarket chain has requested clarification regarding the implications of the special tax on non-reusable plastic packaging for its intra-Community acquisitions. The Directorate General for Taxes (DGT) clarifies that biodegradable bags are included in the scope and that reusable bags are only exempt if their design for multiple uses is proven.

In 6 key points

How it affects those involved

Businesses importing non-reusable plastic packaging within the EU must account for the special tax, including biodegradable options, unless they can demonstrate the packaging is specifically designed for reuse.

Lifecycle

2023-06-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact