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V3225-23 ·13 December 2023 ·consulta-vinculante Medium impact
Tax

Plastic bags, sacks and films are subject to the special tax on non-reusable plastic packaging

A company has requested clarification on whether its plastic products (bags, sacks and films) are subject to the special tax on non-reusable plastic packaging. The DGT has determined that bags and sacks constitute packaging subject to the tax, while films are semi-finished products subject to it based on their intended final use.

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Lifecycle

2023-12-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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