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V2366-23 ·1 September 2023 ·consulta-vinculante Medium impact
Tax

Tax liability for plastic packaging depends on whether products are truly reusable

A manufacturer of plastic toiletry bags, pouches, and cases has requested clarification on whether their products are subject to the special tax on non-reusable plastic packaging. The Directorate General for Taxes (DGT) has ruled that liability depends on whether these items have been conceived, designed, and marketed for multiple uses or for refilling.

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2023-09-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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