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V0878-24 ·23 April 2024 ·consulta-vinculante Medium impact
Tax

Separate charging of packaging tax cannot be avoided via self-invoicing

A paint manufacturer that produces its own plastic packaging inquired whether it could self-charge the tax through self-invoicing to avoid detailing it on sales invoices. The DGT ruled that this is not possible and that all invoicing obligations under the Law must be met.

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2024-04-23PublishedPublished 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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