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V1610-23 ·7 June 2023 ·consulta-vinculante Medium impact
Tax

Intra-Community acquisitions of packaging with unverified destination must be recorded as taxable rather than exempt

The taxpayer inquired how to record purchases of plastic packaging in the stock register when the final destination is unknown. The DGT ruled that, as the exempt destination cannot be verified at the time of acquisition, these must be recorded as taxable intra-Community acquisitions.

In 6 key points

How it affects those involved

Companies acquiring plastic packaging from other EU Member States must ensure the final destination is documented to claim exemptions; otherwise, they must record the transaction as a taxable acquisition, affecting excise duty obligations.

Lifecycle

2023-06-07PublishedPublished 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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