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V1240-23 ·10 May 2023 ·consulta-vinculante Medium impact
Tax

Accrual of plastic packaging tax occurs when goods are made available to the customer

A plastic packaging manufacturer has enquired whether the tax accrues upon delivery of goods to a consignment warehouse or upon issuance of the invoice. The DGT has ruled that the tax accrues at the moment the goods are made available to the customer.

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2023-05-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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