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V2402-23 ·6 September 2023 ·consulta-vinculante Medium impact
Tax

Plastic sheets for protecting furniture or windows are not subject to the plastic packaging tax

A company requested a ruling on whether plastic sheets manufactured to protect furniture and windows from paint or dust are subject to the special tax on non-reusable plastic packaging. The DGT determined that, although they are plastic products, they are not subject to the tax because they are not designed to be supplied together with goods.

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2023-09-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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