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V1644-23 ·9 June 2023 ·consulta-vinculante Medium impact
Tax

Self-assessment, registration and record-keeping obligations for the non-reusable plastic packaging tax

The taxpayer inquires about the formal obligations arising from the intra-Community acquisition of non-reusable plastic packaging, specifically regarding the exemption applicable when non-recycled plastic does not exceed 5 kg per month. The DGT clarifies the requirements for registration, self-assessment, and stock record-keeping, as well as the method for certifying the recycled plastic content.

In 6 key points

Lifecycle

2023-06-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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