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V0755-24 ·16 April 2024 ·consulta-vinculante Medium impact
Tax

Spanish customers are liable for plastic packaging tax on intra-Community acquisitions or imports

A German company has requested clarification on who is liable for the non-reusable plastic packaging tax in two scenarios: direct sales from abroad and sales via a warehouse in Madrid. The Directorate-General for Taxes (DGT) clarifies that Spanish customers are the taxpayers if they acquire products from within the EU or import them, while also analysing applicable exemptions and reductions.

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2024-04-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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