General information
Learn about tax basics
Target Scope
The scope of this tax includes non-reusable packaging containing plastic to the extent that it is designed to contain, protect, handle, distribute and present goods, whether empty or performing the function for which it was designed.
For tax purposes, packaging is not considered to be packaging that, while forming an integral part of the goods, is necessary to contain, support or preserve them throughout their life cycle and is intended to be used, consumed or disposed of together with them.
In addition, this includes semi-finished plastic products intended for the production of the aforementioned packaging and products containing plastic intended for their closure, marketing or presentation.
Semi-finished products are understood to be those obtained from raw materials that have been subjected to one or more transformation operations and that require one or more subsequent transformation operations in order to be used to perform their function as packaging. Examples include thermoplastic preforms or sheets.