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V1626-23 ·9 June 2023 ·consulta-vinculante Medium impact
Tax

Special tax on non-reusable plastic packaging forms part of the VAT taxable amount on imports

A company requested clarification on whether the amount paid for the special tax on non-reusable plastic packaging should be included in the VAT taxable amount for an import. The DGT ruled that it must be included, as the tax is accrued by reason of the import.

In 6 key points

How it affects those involved

This ruling clarifies that the special tax on non-reusable plastic packaging is integrated into the VAT base for imported goods, increasing the total VAT payable at the point of entry.

Lifecycle

2023-06-09PublishedPublished 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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