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V2386-23 ·5 September 2023 ·consulta-vinculante Medium impact
Tax

Mosquito repellent refills (bottle and cap) subject to plastic packaging tax

A company has requested clarification on whether refills for an electric mosquito repellent (consisting of a plastic bottle and cap) are subject to the special tax on non-reusable plastic packaging. The Directorate General of Taxes (DGT) has ruled that both components fall within the tax's objective scope.

In 5 key points

How it affects those involved

Manufacturers and distributors of mosquito repellent refills must account for the special tax on non-reusable plastic packaging for both the bottle and the cap.

Lifecycle

2023-09-05PublishedPublished 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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