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V2947-23 ·8 November 2023 ·consulta-vinculante Medium impact
Tax

Liability for the special tax on single-use plastic packaging and secondary packaging

A company has requested a ruling regarding the scope of the special tax on non-reusable plastic packaging in various scenarios. The DGT clarifies that single-use plastic packaging, as well as non-reusable primary and secondary plastic packaging, are subject to the tax, whereas cardboard packaging is not.

In 6 key points

Lifecycle

2023-11-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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