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V4990-16 ·17 November 2016 ·consulta-vinculante Medium impact
Tax

Sale of plastic bags constitutes a transaction independent of the supply of consumer goods

A query was raised regarding whether the provision of plastic bags in exchange for an additional fee constitutes an ancillary transaction to the sale of products. The DGT has determined that the sale of bags is an independent transaction and not an ancillary supply.

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2016-11-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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