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V2292-23 ·28 July 2023 ·consulta-vinculante Medium impact
Tax

Plastic film coils or sheets are semi-finished products subject to the special tax on packaging

An adhesive tape manufacturer has requested clarification on whether the importation of plastic raw materials is subject to the special tax on non-reusable plastic packaging. The Directorate-General for Taxes (DGT) clarifies that while plastic granules are exempt, coils or sheets of film are subject to the tax as they are classified as semi-finished products.

In 6 key points

How it affects those involved

This ruling clarifies the tax status of intermediate plastic products, confirming that semi-finished goods like film coils are taxable, unlike raw plastic granules.

Lifecycle

2023-07-28PublishedPublished 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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