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V2280-25 ·25 November 2025 ·consulta-vinculante Medium impact
Tax

Tax classification depends on whether paper or melamine is the predominant material

A company asks whether its activity of producing decorative paper impregnated with melamine should be taxed under paper products or plastic materials. The DGT states that the correct heading depends on the material nature of the predominant raw material.

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2025-11-25PublishedPublished 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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