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V0946-25 ·28 May 2025 ·consulta-vinculante Medium impact
Tax

The recipient of a cross-border acquisition is the plastic packaging tax payer

A company asks who must pay the plastic packaging tax on sales from the EU to Spain. The DGT states that the taxpayer is the recipient of the cross-border acquisition.

In 6 key points

Lifecycle

2025-05-28PublishedPublished 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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