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V1534-23 ·5 June 2023 ·consulta-vinculante Medium impact
Tax

Special tax on non-reusable plastic packaging must be included in the VAT taxable base

A clothing company requested clarification on whether the special tax on non-reusable plastic packaging should be included in the VAT taxable base. The DGT ruled that it must be included in both intra-Community acquisitions and imports.

In 6 key points

How it affects those involved

Companies using non-reusable plastic packaging must ensure that the special tax is correctly incorporated into the VAT calculation for both intra-EU purchases and imports to comply with tax regulations.

Lifecycle

2023-06-05PublishedPublished 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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