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V2421-24 ·26 November 2024 ·consulta-vinculante Medium impact
Tax

Non-reusable plastic packaging designed for waste transport is subject to tax

The inquiry asks whether non-reusable plastic packaging intended for waste transport is exempt from the special tax. The DGT rules that if they 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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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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