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V0678-23 ·17 March 2023 ·consulta-vinculante Medium impact
Tax

Intra-Community acquisitions of non-reusable tertiary plastic packaging are subject to special tax

A cosmetics company has requested clarification regarding the tax treatment of intra-Community acquisitions of tertiary packaging. The Directorate General for Taxes (DGT) clarifies that such packaging is subject to the special tax on non-reusable plastic packaging and that the company is the liable taxpayer.

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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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