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V2987-16 ·27 June 2016 ·consulta-vinculante Medium impact
Tax

Plastic waste trading exempt from passive subject investment, taxed at general rate

A plastic waste recovery and trading company asks whether the passive subject investment rule applies. The DGT confirms it does not apply, and the general tax rate applies.

In 5 key points

How it affects those involved

Businesses involved in plastic waste trading are not subject to passive subject investment rules and are taxed at the general rate.

Lifecycle

2016-06-27PublishedPublished 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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