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V0954-23 ·20 April 2023 ·consulta-vinculante Medium impact
Tax

Taxpayers must prove they do not exceed 5 kg of plastic per month to apply for exemption

An association has requested clarification on how to apply for the exemption for plastic packaging imports of less than 5 kg per month when the importer uses multiple operators. The Directorate-General for Taxes (DGT) has responded that the burden of proof lies with the taxpayer seeking to benefit from the exemption.

In 6 key points

How it affects those involved

This ruling clarifies that the responsibility for documenting and proving compliance with the weight threshold for the plastic packaging tax exemption rests solely with the taxpayer, regardless of the number of customs representatives involved.

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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