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V3007-23 ·17 November 2023 ·consulta-vinculante Medium impact
Tax

Obligation to disclose plastic tax and weight in non-reusable packaging upon purchase

A company purchasing plastic packaging for its products seeks clarification on its obligations regarding the special tax on non-reusable plastic packaging. The Directorate General for Taxes (DGT) clarifies that, although the company is not the taxpayer, it must inform customers of the tax paid and the amount of non-recycled plastic upon request.

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

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