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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 35 results.
No tax due on plastic spools if no manufacturing, import or intracommunity acquisition takes place
V1218-26
No exemption applies if manufacturer does not carry out direct export of plastic packaging outside Spain
V0213-26
Recovery possible for plastic packaging tax if raw material not used for packaging
V0637-25
Sales of plastic coils to foreign customers may be subject to VAT if the transport commences in Spain
V0600-25
Tax treatment of polypropylene fabric coils regarding the tax on non-reusable plastic packaging
V0046-25
Tax refunds may be requested for plastic coil waste not intended for packaging
V1929-24
German supplier is the taxpayer for plastic packaging tax on intra-Community acquisitions and imports
V0751-24
Non-reusable plastic packaging tax: manufacturer status does not apply when only unwinding plastic from rolls
V0503-24
Self-adhesive plastic process and protection coils subject to plastic packaging tax
V2933-23
Self-adhesive process and protective plastic coils subject to plastic packaging tax
V2929-23
Import of semi-finished plastic products subject to special tax on non-reusable plastic packaging
V2378-23
Right to refund of plastic packaging tax if semi-finished material is not intended for the production of packaging
V2379-23
Plastic film coils or sheets are semi-finished products subject to the special tax on packaging
V2292-23
Plastic film rolls classified as semi-finished products subject to special tax on plastic packaging
V2085-23
No liability for plastic packaging tax when no additional plastic is added during tray manufacturing
V2086-23
Plastic film rolls are semi-finished products subject to the plastic packaging tax
V1643-23
Semi-finished plastic products such as coils or films are subject to the plastic packaging tax
V1607-23
Plastic cores supporting adhesive paper are subject to the plastic packaging tax
V1483-23
Activity of a company purchasing plastic coils in Spain is not subject to the plastic packaging tax
V1209-23
Plastic coils are semi-finished products subject to tax, but the purchasing company is not a taxable person
V1204-23
Plastic packaging coils may be subject to the special tax on non-reusable plastic packaging
V1093-23
Exemption from plastic packaging tax may apply if legal conditions and requirements are met
V1039-23
The liability for the tax on plastic packaging depends on whether its reusable nature is proven
V1013-23
Plastic tape for coil nail presentation is a non-reusable packaging subject to tax, except for exports
V1010-23
Plastic reels used for adhesive paper are subject to the plastic packaging tax
V0952-23
Polystyrene plastic rings subject to tax if deemed non-reusable packaging
V0937-23
Intra-Community acquisition of plastic coils is subject to tax, unless exempt based on end-use
V0412-23
Tax refunds for plastic coil waste may be requested if certain requirements are met
V0397-23
Plastic bags and film rolls fall within the scope of the special tax on plastic packaging
V0125-23
PE-PET bags for goods are subject to tax if they are not reusable
V0134-23
Plastic synthetic casing is subject to the special tax on non-reusable plastic packaging
V0019-23
Plastic artificial casings are subject to the special tax on non-reusable plastic packaging
V0021-23
Transforming coils without adding plastic does not constitute manufacturing for the packaging tax
V0006-23
Equivalence surcharge must be applied to the supply of plastic blisters and coils to pharmacies
V0290-20
Importation of goods and domestic sales are subject to VAT
V2820-18
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