Skip to content
MEDIUM
FISCAL

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

V0946-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0946-25
Published
28 May 2025

Summary

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.

Does this provision affect you?

The fiscal team reviews your specific situation.

Talk to the fiscal team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact