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V1067-23 ·27 April 2023 ·consulta-vinculante Medium impact
Tax

The intra-Community acquisition of goods in Big Bags is subject to the tax on non-reusable plastic packaging if they are not reusable

The taxpayer asks whether the purchase of goods in Big Bags from within the EU entails the payment of the tax on non-reusable plastic packaging. The DGT responds that, as Big Bags are plastic packaging, the intra-Community acquisition constitutes a taxable event if they are not reusable.

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2023-04-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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