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V0758-24 ·16 April 2024 ·consulta-vinculante Medium impact
Tax

Customers are taxpayers of the plastic packaging tax based on place of receipt

A Polish company asks who pays the special tax on non-reusable plastic packaging when selling products to customers in Spain. The DGT determines that customers are the taxpayers through intracommunity acquisitions or imports, except where specific exemptions apply.

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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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