Skip to content
V1643-23 ·9 June 2023 ·consulta-vinculante Medium impact
Tax

Plastic film rolls are semi-finished products subject to the plastic packaging tax

A packaging manufacturer has requested clarification on whether plastic film rolls qualify as exempt raw materials or semi-finished products subject to tax. The DGT has determined that these rolls are semi-finished products intended for the production of packaging and are, therefore, subject to the tax.

In 6 key points

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