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V3006-23 ·17 November 2023 ·consulta-vinculante Medium impact
Tax

Plastic big bags subject to special tax if not classified as reusable

A company requested clarification on whether big bags are included in the special tax on non-reusable plastic packaging. The DGT confirmed they are, provided it cannot be demonstrated that they have been designed for multiple rotations or reuses.

In 6 key points

Lifecycle

2023-11-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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