Skip to content
V0433-23 ·24 February 2023 ·consulta-vinculante Medium impact
Tax

Manufacturing of semi-finished plastic products and intra-Community acquisition of packaging trigger taxpayer status

A company sought clarification on which entity is considered the manufacturer and taxpayer for the tax on non-reusable plastic packaging within a toll manufacturing process. The DGT clarifies that the entity producing the semi-finished products is the manufacturer and taxpayer, while also analysing the treatment of intra-Community acquisitions and exports.

In 6 key points

Lifecycle

2023-02-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact