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V2144-23 ·21 July 2023 ·consulta-vinculante Medium impact
Tax

Shoe polish with sponge and cap subject to special tax on plastic packaging

A company sought clarification on whether its shoe polish product (comprising a container, sponge, and cap) was subject to the special tax on non-reusable plastic packaging. The Directorate-General for Taxes (DGT) has ruled that it is, as the assembly functions as a single non-reusable package.

In 6 key points

How it affects those involved

Manufacturers of multi-component plastic products must account for the special tax if the components function together as a single non-reusable unit.

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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