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V1649-24 ·8 July 2024 ·consulta-vinculante Medium impact
Tax

Import of plastic waste, scraps and cuttings is not subject to the special tax on packaging

A company requested clarification on whether the import of plastic waste, scraps and cuttings for recycling is subject to the special tax on non-reusable plastic packaging. The DGT ruled that such imports are not subject to the tax as they do not fall within the scope defined by law.

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2024-07-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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