MEDIUM
FISCAL

German entity liable for plastic packaging tax on intracommunity acquisition

V0929-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0929-25
Published
27 May 2025

Summary

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.
PDF on boe.es

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