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V0665-23 ·17 March 2023 ·consulta-vinculante Medium impact
Tax

Intra-Community acquisition of products with plastic packaging may make the purchaser a taxpayer

A company inquired whether it is a taxpayer of the tax on non-reusable plastic packaging when acquiring products from Germany. The DGT ruled that it is indeed a taxpayer and must comply with obligations regarding self-assessment, registration, and certification.

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2023-03-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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