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V3162-23 ·5 December 2023 ·consulta-vinculante Medium impact
Tax

Cork stoppers with plastic heads may be subject to the special tax on plastic packaging

A manufacturer of cork stoppers has requested clarification regarding the application of the special tax on non-reusable plastic packaging. The Directorate-General for Taxes (DGT) clarifies that while polymeric adhesives and paints are not considered plastic, stoppers featuring plastic heads are subject to the tax.

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2023-12-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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