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V1703-23 ·14 June 2023 ·consulta-vinculante Medium impact
Tax

Adhesives used to manufacture cork stoppers with plastic are subject to the plastic packaging tax

A query was raised regarding whether plastic adhesives used to manufacture cork wine stoppers are exempt from tax. The DGT has determined that the exemption for non-liability does not apply, as these adhesives are used to manufacture the taxed product rather than being incorporated into an existing one.

In 5 key points

How it affects those involved

This ruling clarifies that materials used in the manufacturing process of taxed packaging are themselves subject to the tax, preventing an exemption for components used during production.

Lifecycle

2023-06-14PublishedPublished 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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