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V3039-23 ·21 November 2023 ·consulta-vinculante Medium impact
Tax

'Multifragrance' product subject to special tax on non-reusable plastic packaging

A company sought clarification on whether its 'Multifragrance' product, consisting of plastic containers with air freshener liquids and connecting parts, was subject to the special tax on non-reusable plastic packaging. The DGT has ruled that the assembly of elements constitutes packaging and is therefore subject to the tax if it is not reusable.

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2023-11-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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