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V4990-16 17 November 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · entrega de bienes

Sale of plastic bags constitutes a transaction independent of the supply of consumer goods

A query was raised regarding whether the provision of plastic bags in exchange for an additional fee constitutes an ancillary transaction to the sale of products. The DGT has determined that the sale of bags is an independent transaction and not an ancillary supply.

The question raised

Whether the supply of plastic bags constitutes an ancillary operation to the supply of consumer goods.

The DGT's ruling

The supply of plastic bags constitutes an end in itself for the recipient and is not the means to enjoy the main service. Therefore, it must be taxed independently of the operation of supplying consumer goods. The applicable rate is the general rate of 21 percent.

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