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A company has requested clarification on whether plastic strapping or ropes used on forage bales are exempt from the special tax on non-reusable plastic packaging. The Directorate-General for Taxes (DGT) has confirmed they are, as they meet the criteria for products used in bales for the ensiling of forage or cereals.
This ruling provides legal certainty for companies in the agricultural sector, confirming that specific plastic components used in forage baling are exempt from the special tax on non-reusable plastic packaging.
The tax team reviews your specific situation.
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