- The DGT consultation is about the importation of plastic waste for recycling
- The DGT concludes that imported plastic waste for recycling is not subject to the special tax on non-reusable plastic packaging
- The consultation was made by a company that imports plastic waste for recycling and commercialization
- The DGT explains that the tax applies to non-reusable plastic packaging and related products, but not to imported plastic waste
- If the company uses the imported plastic waste to manufacture taxed products, they will be considered manufacturers and subject to the tax
- If the plastic waste is used to make non-reusable packaging or taxed products, the company must comply with applicable regulations as a manufacturer.
Source: audiconsultores-etlglobal.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
