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V0434-23 ·24 February 2023 ·consulta-vinculante Medium impact
Tax

Importers of non-reusable plastic packaging are not required to register in the territorial register

An importing company has requested clarification regarding its obligations concerning registration, refunds, and the passing on of the tax on non-reusable plastic packaging. The Directorate General for Taxes (DGT) clarifies that importers are not required to register in the territorial register and explains the procedures for requesting refunds or passing on the tax.

In 6 key points

How it affects those involved

This clarification provides legal certainty for importers, confirming they are exempt from territorial registration requirements while outlining the correct procedures for tax refunds and the passing on of tax costs.

Lifecycle

2023-02-24PublishedPublished 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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