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V3034-23 ·21 November 2023 ·consulta-vinculante Medium impact
Tax

Goods under inward processing are taxed upon release for free circulation

A company has enquired whether products under the inward processing regime are subject to the tax on non-reusable plastic packaging. The DGT has ruled that no tax liability arises while they remain under said regime, but liability does arise once they are released for free circulation.

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2023-11-21PublishedPublished 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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