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V2273-23 ·27 July 2023 ·consulta-vinculante Medium impact
Tax

Certain laboratory containers subject to non-reusable plastic packaging tax

The applicant inquired whether their laboratory products are subject to the non-reusable plastic packaging tax and if their production constitutes manufacturing. The DGT ruled that if the products are intended to hold samples for analysis (which are not goods), they are not subject to the tax; however, if they contain goods or function as packaging, they are.

In 6 key points

How it affects those involved

Companies producing or using laboratory containers must distinguish between containers for analytical samples and those used for transporting or containing commercial goods to determine tax liability.

Lifecycle

2023-07-27PublishedPublished 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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