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V2142-23 ·21 July 2023 ·consulta-vinculante Medium impact
Tax

Plastic air freshener container and its fastening part subject to plastic packaging tax

A company has requested a ruling on whether an air freshener consisting of a plastic container, a wick, and a fastening part is subject to the special tax on non-reusable plastic packaging. The DGT has ruled that both the container and the plastic fastening part constitute packaging subject to the tax.

In 6 key points

How it affects those involved

This ruling clarifies that components of a product, such as fastening parts, are considered taxable packaging if they meet the definition of non-reusable plastic packaging.

Lifecycle

2023-07-21PublishedPublished 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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