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V3249-23 ·14 December 2023 ·consulta-vinculante Medium impact
Tax

Plastic film used for cheese ripening is subject to the special tax on non-reusable plastic packaging

A cheese company has requested a ruling on whether the plastic film used for ripening its products is subject to the special tax on non-reusable plastic packaging. The Directorate-General for Taxes (DGT) has ruled that it is, as the plastic serves the function of packaging and is not consumed alongside the cheese.

In 6 key points

How it affects those involved

Companies using plastic films for food ripening processes must account for the special tax on non-reusable plastic packaging, as these materials are classified as packaging rather than consumable components.

Lifecycle

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

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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