Skip to content
V2933-23 ·31 October 2023 ·consulta-vinculante Medium impact
Tax

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

A company queried whether its self-adhesive plastic coils (used for protection and processing) were subject to the special tax on non-reusable plastic packaging. The DGT 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 products intended for packaging 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