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V1714-23 ·14 June 2023 ·consulta-vinculante Medium impact
Tax

Non-reusable plastic wrappings or casings are subject to the special tax on plastic packaging

A company requested clarification on whether plastic wrappings or casings used in industrial processes and subsequently discarded qualify as packaging. The Directorate-General for Taxes (DGT) ruled that they do constitute packaging and that the exemption from taxation does not apply.

In 6 key points

How it affects those involved

Companies using industrial plastic casings or wrappings that are discarded after a single use must account for the special tax on plastic packaging, as these materials do not qualify for tax exemptions.

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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