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V0126-23 3 February 2023 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente Criterion in force
OTRO · impuesto especial sobre envases de plástico

Information regarding the tax on plastic packaging must be provided on the invoice or via certificate if requested by the client

A merchant inquires whether they must include information regarding the special tax on non-reusable plastic packaging in their invoices. The DGT responds that, as they are not a manufacturer, they only need to include this data in non-simplified invoices or via a certificate if requested by the client.

The question raised

Question posed In relation to the Special tax on non-reusable plastic packaging, the following questions are raised:

The DGT's ruling

Those who carry out sales or deliveries of products subject to the tax, without being manufacturers, must record the amount of tax paid and the quantity of non-recycled plastic in kilograms. This information must be included in the invoice or in a certificate, provided that the acquirer requests it. This obligation also applies in the case of a donation of products if the recipient requires the information.

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