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V2402-23 6 September 2023 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente Criterion in force
OTRO · impuesto especial

Plastic sheets for protecting furniture or windows are not subject to the plastic packaging tax

A company requested a ruling on whether plastic sheets manufactured to protect furniture and windows from paint or dust are subject to the special tax on non-reusable plastic packaging. The DGT determined that, although they are plastic products, they are not subject to the tax because they are not designed to be supplied together with goods.

The question raised

In relation to the special tax on non-reusable plastic packaging, the question arises whether said plastic sheets fall within the objective scope of the special tax on non-reusable plastic packaging.

The DGT's ruling

The aforementioned plastic sheets fall within the objective scope of the tax as they are semi-finished plastic products. However, the non-liability provision of Article 73.d) of Law 7/2022 applies, since, despite being able to perform protective functions, they are not designed to be delivered together with goods, but rather for specific uses such as covering furniture or windows.

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