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V0946-25 28 May 2025 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente Criterion in force
OTRO · adquisición intracomunitaria

The recipient of a cross-border acquisition is the plastic packaging tax payer

A company asks who must pay the plastic packaging tax on sales from the EU to Spain. The DGT states that the taxpayer is the recipient of the cross-border acquisition.

The question raised

Liability and determination of the taxpayer for the purposes of the Special Tax on non-reusable plastic packaging. Declaratory and registration obligations arising from the occurrence of taxable events subject to the tax.

The DGT's ruling

In intra-Community acquisitions of products with non-reusable plastic packaging, the taxpayer is the natural or legal person making said acquisition, being the recipient in the territory of application. The tax accrual occurs on the 15th day of the month following the start of transport or on the invoice date. An exemption exists if the total weight of non-recycled plastic does not exceed 5 kilograms per month.

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