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V0790-24 ·17 April 2024 ·consulta-vinculante Medium impact
Tax

Determination of taxpayer status for the plastic packaging tax through intra-Community acquisition or importation

The DGT determines that the Spanish company is the taxpayer for intracommunity acquisitions or imports, depending on the destination and nature of the operation.

In 6 key points

How it affects those involved

The identification of the taxpayer for plastic packaging tax in cross-border transactions clarifies the tax liability based on the operation's destination and nature.

Lifecycle

2024-04-17PublishedPublished 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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