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V3054-23 ·23 November 2023 ·consulta-vinculante Medium impact
Tax

Items manufactured before the plastic packaging tax comes into force are subject to it

A company has enquired whether plastic items held in stock, manufactured before the tax came into effect, are subject to the non-reusable plastic packaging tax. The DGT indicates that they are subject to the tax if invoiced in 2023 and explains how to certify the recycled plastic content.

In 6 key points

Lifecycle

2023-11-23PublishedPublished 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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