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V3168-23 ·5 December 2023 ·consulta-vinculante Medium impact
Tax

Reusable packaging is excluded from the scope of the special tax on non-reusable plastic packaging

A manufacturer of recycled plastic packaging has requested clarification on the distinction between 'recycled' and 'reusable' terms. The DGT clarifies that reusable packaging is exempt from the tax and that the taxable base only includes non-recycled plastic.

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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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