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V0598-23 ·13 March 2023 ·consulta-vinculante Medium impact
Tax

Liability for plastic packaging tax only applies to manufacturers, importers or intra-Community acquirers

A meat processing company has enquired whether it is liable for the special tax on non-reusable plastic packaging when purchasing bags for its products. The DGT has ruled that, as the company does not manufacture the packaging, it will only be liable if it imports the bags or acquires them through intra-Community acquisition.

In 6 key points

How it affects those involved

Companies that merely purchase packaging within the Spanish domestic market from local suppliers are not liable for this tax; liability is restricted to those involved in the initial entry of the goods into the territory via manufacturing, importation, or intra-Community acquisition.

Lifecycle

2023-03-13PublishedPublished 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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