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V0751-24 16 April 2024 · 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

German supplier is the taxpayer for plastic packaging tax on intra-Community acquisitions and imports

A wheel manufacturer has enquired as to who is responsible for self-assessing the special tax on non-reusable plastic packaging when receiving steel coils wrapped in plastic from Germany. The DGT has determined that the German supplier is the taxpayer, as the transaction is deemed equivalent to an intra-Community acquisition.

The question raised

Cuestión planteada En relación con el Impuesto especial sobre los envases de plástico no reutilizables, la consultante desea conocer quién ostenta la condición de contribuyente y, por tanto, debe presentar la correspondiente autoliquidación.

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