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V1702-23 ·14 June 2023 ·consulta-vinculante Medium impact
Tax

Manufacturing of non-reusable plastic packaging and semi-finished products is subject to excise duty

An expanded polystyrene manufacturer has enquired whether its products are subject to the excise duty on non-reusable plastic packaging. The DGT has responded that liability will depend on whether the manufactured products are classified as packaging, semi-finished products, or closure/presentation elements, and whether they meet the requirements for the prescribed exemptions.

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2023-06-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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