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V1658-23 ·12 June 2023 ·consulta-vinculante Medium impact
Tax

Plastic umbrella bags may be exempt from tax if used exclusively for that purpose

A company has requested clarification on whether the polyethylene bags provided by supermarkets for wet umbrellas are subject to the special tax on non-reusable plastic packaging. The Directorate-General for Taxes (DGT) indicates that, although they are considered packaging, they may be exempt if it is proven that their design is exclusively for that purpose and not for containing goods.

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2023-06-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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