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V1086-23 ·28 April 2023 ·consulta-vinculante Medium impact
Tax

The tax on non-reusable plastic packaging accrues at the time of collection of advance payments

The taxpayer asks whether the tax on non-reusable plastic packaging accrues when a customer pays in advance for the manufacture of a container that is ultimately not manufactured. The DGT responds that accrual occurs at the time of collection of the amounts received.

In 6 key points

Lifecycle

2023-04-28PublishedPublished 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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