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A screw and bolt manufacturer has requested a ruling on whether the plastic tape used to present nails in coils should be classified as packaging. The Directorate General for Taxes (DGT) has determined that it is indeed non-reusable plastic packaging, although it may not be subject to tax if its export from Spain can be proven.
Cuestión planteada ¿Debe clasificarse esa cinta como envase a efectos del Impuesto especial sobre los envases de plástico no reutilizables?
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