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V0950-23 ·20 April 2023 ·consulta-vinculante Medium impact
Tax

Reduction of tax liabilities for intra-Community acquisitions must be applied in the settlement period in which the events occur

A company has enquired whether the reduction of tax liabilities for the tax on non-reusable plastic packaging can be applied in periods subsequent to those in which the deductible circumstances occur. The Directorate General for Taxes (DGT) has ruled that the deduction must mandatorily be applied in the settlement period in which the events provided for by law take place.

In 6 key points

How it affects those involved

Companies must ensure that tax reductions related to non-reusable plastic packaging are correctly accounted for in the specific settlement period when the intra-Community acquisition occurs, preventing any deferral of tax benefits to later periods.

Lifecycle

2023-04-20PublishedPublished 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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