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V2293-23 ·31 July 2023 ·consulta-vinculante Medium impact
Tax

Import and intra-Community acquisition of silicone cartridges and sealants subject to plastic packaging tax

A query was raised regarding whether the import and intra-Community acquisition of silicone, resin, and sealant cartridges are subject to the special tax on non-reusable plastic packaging. The Directorate-General for Taxes (DGT) ruled that they are, as the cartridges meet the definition of packaging and do not form an integral part of the product.

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Lifecycle

2023-07-31PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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