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V2418-24 ·26 November 2024 ·consulta-vinculante Medium impact
Tax

AEAT to settle non-reusable plastic packaging special tax on imports to the Canary Islands

A company in the Canary Islands has requested clarification on which authority is responsible for settling the special tax on non-reusable plastic packaging upon the conclusion of an inward processing procedure. The Directorate-General for Taxes (DGT) has ruled that settlement is the responsibility of the Spanish Tax Agency (AEAT) in accordance with customs regulations.

In 6 key points

How it affects those involved

This ruling clarifies the tax administration responsibilities for companies operating under inward processing regimes in the Canary Islands, specifically regarding the settlement of special taxes on plastic packaging upon import.

Lifecycle

2024-11-26PublishedPublished 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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