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V0678-23 17 March 2023 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente Criterion in force
OTRO · envases de plástico no reutilizables

Intra-Community acquisitions of non-reusable tertiary plastic packaging are subject to special tax

A cosmetics company has requested clarification regarding the tax treatment of intra-Community acquisitions of tertiary packaging. The Directorate General for Taxes (DGT) clarifies that such packaging is subject to the special tax on non-reusable plastic packaging and that the company is the liable taxpayer.

The question raised

Cuestión planteada Solicita aclaración sobre el tratamiento fiscal en el caso de adquisiciones intracomunitarias de envases terciarios.

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What is published here, applied to a company or a specific case. The first meeting is free.

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