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V1718-23 ·14 June 2023 ·consulta-vinculante Medium impact
Tax

Plastic preforms are subject to the special tax on non-reusable plastic packaging

A manufacturer of 'bag in box' products has requested a ruling on whether the plastic preforms purchased for production are subject to the special tax on non-reusable plastic packaging. The Directorate General for Taxes (DGT) has ruled that they are, as they are semi-finished products intended for the creation of packaging.

In 5 key points

How it affects those involved

Companies manufacturing or purchasing plastic preforms for the production of non-reusable packaging must account for the special tax on these components.

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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