Skip to content
V0505-24 ·8 April 2024 ·consulta-vinculante Medium impact
Tax

Companies importing or acquiring non-reusable plastic packaging within the EU must pay the special tax

A company enquired whether it was required to pay the special tax on non-reusable plastic packaging for its acquisitions. The DGT ruled that, by carrying out imports and intra-community acquisitions, the company is a taxpayer and must settle the tax and comply with all formal obligations.

In 6 key points

Lifecycle

2024-04-08PublishedPublished 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