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V0929-25 27 May 2025 · 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 entity liable for plastic packaging tax on intracommunity acquisition

The DGT determines that the German entity is the taxpayer for the special plastic packaging tax when an intracommunity acquisition takes place in Spain.

The question raised

Taxpayer status in the special tax on non-reusable plastic packaging resulting from the aforementioned operations.

The DGT's ruling

The entity that obtains the power of disposal over the products dispatched from another Member State towards the territory to which the tax applies shall be the taxpayer. In the case described, the German entity carries out the intra-Community acquisition of the products in Spain, and therefore holds the status of taxpayer of the special tax on non-reusable plastic packaging.

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