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Una empresa consulta si los films de polietileno adhesivos usados para proteger componentes en la producción están sujetos al impuesto especial sobre envases de plástico no reutilizables. La DGT determina que, debido al carácter objetivo del concepto de envase en la ley, estos films forman parte del ámbito del impuesto.
The tax team reviews your specific situation.
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