Skip to content
V2929-23 ·31 October 2023 ·consulta-vinculante Medium impact
Tax

Self-adhesive process and protective plastic coils subject to plastic packaging tax

A company has requested clarification on whether its self-adhesive polyethylene film coils (used for protection and processing) are subject to the special tax on non-reusable plastic packaging. The Directorate-General for Taxes (DGT) has ruled that they are, as they are semi-finished products intended for the manufacture of packaging.

In 6 key points

How it affects those involved

Companies manufacturing or using semi-finished plastic films for packaging production must account for the special tax on non-reusable plastic packaging.

Lifecycle

2023-10-31PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact