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V3162-23 5 December 2023 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente Criterion in force
OTRO · envases no reutilizables

Cork stoppers with plastic heads may be subject to the special tax on plastic packaging

A manufacturer of cork stoppers has requested clarification regarding the application of the special tax on non-reusable plastic packaging. The Directorate-General for Taxes (DGT) clarifies that while polymeric adhesives and paints are not considered plastic, stoppers featuring plastic heads are subject to the tax.

The question raised

Cuestión planteada La sociedad formula diversas preguntas en relación con el Impuesto especial sobre los envases de plástico no reutilizables.

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