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V2403-23 ·6 September 2023 ·consulta-vinculante Medium impact
Tax

Metal aerosol containers and valves subject to non-reusable plastic packaging tax

An aerosol industry association has requested clarification regarding the application of the special tax on non-reusable plastic packaging. The Directorate General of Taxes (DGT) has determined that metal containers and their valves are included in the scope of the tax, although only the plastic content within them is subject to taxation.

In 6 key points

Lifecycle

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

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