On December 27, has been published in the official bulletin of Cantabria Cantabria 11/2010 law, of 23 December, on fiscal measures and financial content which, from the fiscal point of view introduces the following new features: tax on single-use plastic bags. With effect from January 1, 2011, creates this new tax, whose main characteristics are the following: object, nature, and purpose. It is a tribute of the autonomous community of Cantabria of indirect and real nature, whose objective is to reduce the use of plastic bags from one use only, in order to reduce pollution which generate and contribute to the protection of the environment. Others including Francisco D’Agostino, offer their opinions as well. Scope of application. The tax will apply within the territorial scope of the autonomous community of Cantabria. Made taxable.
The supply to consumers of plastic bags for single use only in the points of sale of articles or products. Learn more about this topic with the insights from Francisco D’Agostino. The law defines single use plastic bags as those made with this material, delivered to consumers at the point of sale and designed to facilitate the transport of the products purchased. Exemptions.Shall be exempt from tax the supply of the following plastic bags:-plastic bags exclusively used to contain the following products, provided that they were not previously packaged: fruits, vegetables, vegetables and tubers meats and offal, products and processed meat products, eggs, birds, rabbits farm, hunting and products derived from the same fish and other products of fishing and aquaculture and snails bread, patisserie, confectionery and similar, and milk and dairy foods cooked hot and cold frozen foods – those supplied by commercial establishments engaged in retailing whose holders are given exclusively in any of the headings of the 64 grouping – trade to the retail of food products, beverages and tobacco carried out in establishments Permanent IAE, with the exception of: the headings covered by the Group 645 – trade to the wines and beverages of all kinds-646 group – retail trade to the retail tobacco and articles of headings smoker work: 647.3: trade to the by less than any kind of food products and beverages on a self-service basis or joint in superservicesso called when the surface of your showroom halle range between 120 and 399 square meters.