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V2417-24 ·26 November 2024 ·consulta-vinculante Medium impact
Tax

Non-reusable plastic packaging for goods transport (including waste) subject to special tax

A waste collection and transport company has enquired whether its non-reusable plastic packaging is subject to the special tax on non-reusable plastic packaging. The Directorate-General for Taxes (DGT) has responded that if the items meet the definition of packaging, are non-reusable, and contain plastic, they fall within the scope of the tax.

In 6 key points

Lifecycle

2024-11-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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