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V3214-23 ·12 December 2023 ·consulta-vinculante Medium impact
Tax

Assembling manual dispensers constitutes manufacturing and triggers plastic packaging tax

A company sought clarification on whether its manual dispensers were exempt from tax due to being reusable products. The DGT ruled that the final product is an element intended for sealing packaging and that, by assembling it, the company performs a manufacturing activity subject to the tax.

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

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