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V1646-23 ·9 June 2023 ·consulta-vinculante Medium impact
Tax

Plastic caps for returnable water carboys are exempt from the special tax on plastic packaging

A company has requested clarification on whether plastic caps for 20-litre returnable water carboys are subject to the special tax on non-reusable plastic packaging. The Directorate-General for Taxes (DGT) has ruled that, as they are intended for reusable packaging, they are not subject to the tax.

In 5 key points

How it affects those involved

This ruling provides legal certainty for companies involved in the distribution of returnable water containers, confirming that their closure systems are exempt from the plastic packaging tax.

Lifecycle

2023-06-09PublishedPublished 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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