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V0681-23 ·17 March 2023 ·consulta-vinculante Medium impact
Tax

Representatives of non-established taxpayers bear no special liability for plastic packaging tax

A query was raised regarding the extent of a representative's liability for a non-established taxpayer's failure to meet obligations under the non-reusable plastic packaging tax. The Directorate-General for Taxes (DGT) ruled that the law does not provide for special liability for this role, except in the case of an infringement for failing to register.

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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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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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