Contents of the entries in the inventory ledger

Note

For these purposes, inventory is considered to be products subject to the tax in accordance with the provisions of article 68 of Law 7/2022, of April 8, on waste and contaminated soil for a circular economy. Specifically, remember that non-reusable packaging containing plastic is subject to tax, whether it is empty or whether it is presented containing, protecting, handling, distributing and presenting goods.