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V1086-23 28 April 2023 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente Criterion in force
OTRO · devengo

The tax on non-reusable plastic packaging accrues at the time of collection of advance payments

The taxpayer asks whether the tax on non-reusable plastic packaging accrues when a customer pays in advance for the manufacture of a container that is ultimately not manufactured. The DGT responds that accrual occurs at the time of collection of the amounts received.

The question raised

Question posed In relation to the special tax on non-reusable plastic packaging, the taxpayer wishes to know the moment of tax accrual and whether it has occurred in the described operation.

The DGT's ruling

In manufacturing cases, accrual occurs upon the first delivery or making the products available. However, if advance payments are made before the taxable event occurs, the tax shall accrue at the time of total or partial collection of the price for the amounts actually received. If the tax was liquidated and paid before the cancellation of the contract, a refund of undue payments may be requested.

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