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V2931-23 ·31 October 2023 ·consulta-vinculante Medium impact
Tax

Self-adhesive processing films are subject to the plastic packaging tax

A company has requested a ruling on whether its self-adhesive processing films are exempt from tax due to their adhesive nature. The DGT has ruled that they are not exempt, as they adhere to materials that are not yet packaging, but rather materials that will subsequently be converted into packaging.

In 6 key points

How it affects those involved

This ruling clarifies that materials used in the manufacturing process that eventually become packaging are themselves subject to the tax, preventing an exemption based on the adhesive property of the film.

Lifecycle

2023-10-31PublishedPublished 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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