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V1716-23 ·14 June 2023 ·consulta-vinculante Medium impact
Tax

Rodent protection for plants exempt from non-reusable plastic packaging tax

A manufacturer of rodent protection devices for olive plants has requested a ruling on whether their products are subject to the special tax on non-reusable plastic packaging. The Directorate General for Taxes (DGT) has determined they are not subject to the tax because they are not designed to be delivered together with the goods they protect.

In 5 key points

How it affects those involved

This ruling clarifies the scope of the plastic packaging tax, confirming that protective items not intended to be part of the product's primary packaging are exempt.

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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