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V1647-23 ·9 June 2023 ·consulta-vinculante Medium impact
Tax

Polyethylene sheets are semi-finished products subject to the plastic packaging tax

A manufacturer of polyethylene sheets has requested a ruling on whether its products are subject to the special tax on non-reusable plastic packaging. The Directorate-General for Taxes (DGT) has determined that they are, as they are classified as semi-finished products, although an exemption applies if it can be proven that they will not be used to manufacture packaging subject to the tax.

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

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