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V0803-24 ·18 April 2024 ·consulta-vinculante Medium impact
Tax

Customers receiving goods from Italian suppliers are liable for plastic packaging tax (subject to exemptions)

A textile company has requested clarification on who is liable for the non-reusable plastic packaging tax when purchasing fabrics wrapped in plastic from an Italian supplier. The Directorate-General for Taxes (DGT) has ruled that the taxpayer is the customer receiving the goods in Spain through intra-Community acquisition or importation.

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2024-04-18PublishedPublished 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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