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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A company enquired whether the intra-Community purchase of plastic coils for industrial use in fabric cutting would trigger the special tax on non-reusable plastic packaging. The Directorate-General for Taxes (DGT) ruled that it does, as they are considered semi-finished products, but noted that an exemption may apply if the requirement for prior declaration by customers is met.
The tax team reviews your specific situation.
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