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V0310-24 ·5 March 2024 ·consulta-vinculante Medium impact
Tax

Special tax on non-reusable plastic packaging must be included in the VAT taxable amount

The applicant inquired whether the special tax on plastic packaging should be included in the VAT taxable amount for intra-Community acquisitions and how to certify recycled plastic. The DGT ruled that it must be included in the VAT base due to a direct link, and that recycled plastic can be certified through certification or, during a transitional period, via a responsible declaration.

In 6 key points

How it affects those involved

This ruling clarifies the tax treatment of special plastic levies in intra-Community transactions, ensuring consistency in VAT calculations and establishing the evidentiary requirements for recycled content.

Lifecycle

2024-03-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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