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V3040-23 ·21 November 2023 ·consulta-vinculante Medium impact
Tax

Flexitanks are subject to the special tax on non-reusable plastic packaging

The inquiry asks whether flexitanks (polyethylene bags for liquid transport) are subject to the tax on non-reusable plastic packaging and whether they may qualify for non-applicability on the grounds that they are not delivered with the goods. The DGT determines that they are subject to the tax and that the non-applicability exception does not apply.

In 6 key points

Lifecycle

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

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