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V2930-23 ·31 October 2023 ·consulta-vinculante Medium impact
Tax

Determination of liability for the special tax on non-reusable plastic packaging for various products

The applicant asks whether different types of adhesive tapes, films, and plastic accessories are subject to the special tax on non-reusable plastic packaging. The DGT rules that some products are not subject to the tax as they are considered adhesives, others are subject as they are packaging or semi-finished products, and others are subject as they are sealing elements.

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

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