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V0929-25 ·27 May 2025 ·consulta-vinculante Medium impact
Tax

German entity liable for plastic packaging tax on intracommunity acquisition

The DGT determines that the German entity is the taxpayer for the special plastic packaging tax when an intracommunity acquisition takes place in Spain.

In 6 key points

How it affects those involved

The German entity is identified as the taxable party for plastic packaging tax in intracommunity transactions involving Spain.

Lifecycle

2025-05-27PublishedPublished 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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