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V1986-24 ·17 September 2024 ·consulta-vinculante Medium impact
Tax

Form 592 must be submitted even if intra-Community acquisitions are exempt or the tax liability is zero

A company marketing pharmaceutical products through exempt intra-Community acquisitions has enquired whether it must submit the tax return for the special tax on plastic packaging. The Directorate General for Taxes (DGT) has ruled that Form 592 must be filed, even if there is no tax amount to be paid.

In 6 key points

How it affects those involved

Companies engaged in intra-Community acquisitions of plastic packaging must comply with filing requirements for Form 592, regardless of whether the transaction is exempt or results in zero tax liability.

Lifecycle

2024-09-17PublishedPublished 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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