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V1935-24 ·9 September 2024 ·consulta-vinculante Medium impact
Tax

Weight of non-recycled plastic in packaging may be proven by any legally valid means

A company requested clarification on how to certify the kilograms of non-recycled plastic in packaging during intra-community acquisitions when the supplier does not specify it on the invoice. The Directorate General for Taxes (DGT) ruled that the tax base is the amount of non-recycled plastic in kilograms and that this amount may be proven by any legally valid means.

In 6 key points

How it affects those involved

This ruling provides legal certainty for companies regarding the documentation required to calculate the tax on non-recycled plastic packaging, allowing for flexible methods of proof when supplier invoices are incomplete.

Lifecycle

2024-09-09PublishedPublished 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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