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V2087-23 ·17 July 2023 ·consulta-vinculante Medium impact
Tax

Tax administration handles settlement of non-reusable plastic packaging tax on imports

A transport operators' association has requested clarification on whether the importer or their customs representative is responsible for settling the non-reusable plastic packaging tax on imports. The DGT clarifies that the settlement is carried out by the tax administration as part of the customs debt.

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2023-07-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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