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V1947-24 ·11 September 2024 ·consulta-vinculante Medium impact
Tax

Tax liability for plastic packaging tax applies only to imports or intra-Community acquisitions

A company has requested clarification on whether it is liable for the special tax on non-reusable plastic packaging when purchasing thermoplastic sheets from Spanish and foreign suppliers. The Directorate-General for Taxes (DGT) has ruled that liability only arises when performing imports or intra-Community acquisitions.

In 6 key points

How it affects those involved

Companies purchasing non-reusable plastic packaging within Spain from domestic suppliers are not liable for this specific tax; however, those importing goods or acquiring them from other EU Member States must fulfill tax obligations.

Lifecycle

2024-09-11PublishedPublished 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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