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V1494-23 ·1 June 2023 ·consulta-vinculante Medium impact
Tax

Self-assessment for plastic packaging tax must be filed even if acquisitions are exempt

A medical products company has enquired about its obligations regarding the tax on non-reusable plastic packaging. The DGT clarifies that the company must register and file a self-assessment, even if it is not required to maintain a stock register if there is no tax liability to pay.

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2023-06-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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