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V3246-23 ·14 December 2023 ·consulta-vinculante Medium impact
Tax

Plastic packaging discarded separately from its contents is subject to special tax

A household products company has requested a ruling on whether its plastic packaging is subject to the special tax on non-reusable plastic packaging. The DGT has determined that if the packaging is discarded separately from the product, it is taxable; however, if it is an integral part of the product and they are discarded together, it is not.

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2023-12-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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