Skip to content
V2378-23 ·5 September 2023 ·consulta-vinculante Medium impact
Tax

Import of semi-finished plastic products subject to special tax on non-reusable plastic packaging

A company has requested clarification regarding the tax treatment of importing film coils. The Directorate-General for Taxes (DGT) clarifies that the import of semi-finished plastic products intended for the production of packaging is subject to the tax, and the importer is the taxable person.

In 6 key points

Lifecycle

2023-09-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact