Partner-attended · reply within 24 business hours
Corporate transactions, capital markets and strategic deals.
Independent assessment and rigorous valuation of assets and businesses.
Business reinvention, sustainability and wealth management.
Corporate governance, succession and transformation
International tax planning and cross-border structuring.
Regulatory compliance and tax reporting obligations.
Special regimes for individuals and digital assets.
Tax defense and wealth taxes
Corporate immigration, ICT transfers, investor residency, digital nomad and regularisation.
Employment relations, mobility and regulatory protection.
Protection, compliance and digital resilience
Data protection, DPO and AI regulation
Company formation, contracts, shareholder agreements and corporate operations.
Contracts, dismissals, redundancies and labour court representation.
Insolvency proceedings, fresh start, micro-enterprise procedure and dissolution.
Litigation, arbitration, mediation, IP and real estate law.
Accounting, reporting and outsourced financial management.
Entity management, governance and personnel administration.
Incorporation, incentives and business acceleration.
Risk management, continuity and recovery
New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A cleaning products company has enquired whether its rigid plastic bottles and doypack pouches are subject to the special tax on non-reusable plastic packaging. The DGT has ruled that both constitute packaging and are subject to the tax, unless it can be demonstrated that they have been designed to be refilled or reused.
Cuestión planteada En relación con el Impuesto especial sobre los envases de plástico no reutilizables, se plantea si los mencionados envases se encuentran dentro del ámbito objetivo de este impuesto. Asimismo, pregunta si el bote de plástico rígido, en aquellos casos en los que pueda ser rellenado a través del "doypack", tiene la consideración de envase reutilizable y, en su caso, cómo puede acreditar su reutilización.
Los botes de plástico y los doypacks son envases que forman parte del ámbito objetivo del impuesto si contienen plástico y no son reutilizables. La condición de reutilizable depende de si el producto fue concebido, diseñado y comercializado para realizar múltiples rotaciones o para ser rellenado. La reutilización puede acreditarse con cualquier medio de prueba admisible, como un certificado UNE-EN 13429:2005.
Partner-attended · reply within 24 business hours
Quick message
We reply within 24 business hours. Confidential handling guaranteed.
Google Meet
Direct slot with the partner. Complimentary consultation · no commitment · cancel up to 24h in advance.
Loading availability…
We're fully booked for the next 14 days.
That's a good sign — and we won't leave you hanging.
Request callback
Tell us a time window and a phone number. A partner will call you back during the chosen slot.
< 24 h reply · direct with partner
Have a specific question? Tell us your situation in a sentence or two — a partner will reply within 24 business hours.
Complimentary 30-minute meeting with the partner responsible for your area. Google Meet or in person. Cancel up to 24h in advance.
Loading availability…
We're fully booked for the next 14 days.
That's a good sign — and we won't leave you hanging.
Tell us your preferred time slot and a phone number. A partner will call you back — no hold queues, no gatekeepers.
We use our own and third-party cookies to improve your experience. More information
Essential for the website to function. Cannot be disabled.
Help us understand how you use the site to improve it.
Enable relevant content and advertising.