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V2387-23 ·5 September 2023 ·consulta-vinculante Medium impact
Tax

Manufacturing of plastic bags for the pharmaceutical sector is subject to tax, unless exempt or eligible for refund

A manufacturer of single-use plastic bags has requested clarification on whether its activity is subject to the special tax on non-reusable plastic packaging and if there are benefits for waste recovery. The DGT indicates that the activity is taxable, although exemptions and refund mechanisms exist depending on the final destination of the product.

In 6 key points

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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