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V1946-24 ·11 September 2024 ·consulta-vinculante Medium impact
Tax

No self-assessment of plastic packaging tax required if taxable events of manufacture, import or acquisition do not occur

The taxpayer inquired whether their activities render them liable for the special tax on non-reusable plastic packaging. The DGT determined that, based on the described operations, no taxable event occurs and, therefore, there is no obligation to self-assess.

In 6 key points

Lifecycle

2024-09-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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