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V2157-23 ·21 July 2023 ·consulta-vinculante Medium impact
Tax

Manufacturing metal packaging with plastic or semi-finished products may establish manufacturer status

A company manufacturing metal packaging with plastic components has requested clarification on whether it qualifies as a manufacturer for the special tax on non-reusable plastic packaging. The DGT clarifies that taxpayer status depends on whether the products manufactured are subject to the tax or are semi-finished products intended to become packaging.

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2023-07-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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