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V3066-23 ·23 November 2023 ·consulta-vinculante Medium impact
Tax

Self-assessment and registration obligations for imports and intra-Community acquisitions of non-reusable plastic packaging

A company has requested a ruling regarding its status as a taxpayer and its obligations concerning the tax on non-reusable plastic packaging. The DGT clarifies that the company is a taxpayer for imports and intra-Community acquisitions, and details its information and registration duties.

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2023-11-23PublishedPublished 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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