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Non-reusable containers containing plastic are included in the objective scope of this tax to the extent that they are designed to contain, protect, manipulate, distribute and present merchandise, whether presented empty or presented providing the function for which they are intended. They were designed.
For tax purposes, packaging is not considered to be packaging that, while forming an integral part of the merchandise, is necessary to contain, support or preserve it throughout its life cycle and is intended to be used, consumed or disposed of together with it.
In addition, semi-finished plastic products intended for obtaining the aforementioned containers and products containing plastic intended to allow their closure, marketing or presentation are included.
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 provide their function as packaging. As an example, there are preforms or thermoplastic sheets.