Skip to content
Back to index
V3034-23 21 November 2023 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente Criterion in force
OTRO · perfeccionamiento activo

Goods under inward processing are taxed upon release for free circulation

A company has enquired whether products under the inward processing regime are subject to the tax on non-reusable plastic packaging. The DGT has ruled that no tax liability arises while they remain under said regime, but liability does arise once they are released for free circulation.

The question raised

First, the taxpayer, in relation to goods included in the inward processing regime, asks whether they are subject to the special tax on non-reusable plastic packaging.

The DGT's ruling

Goods under inward processing do not trigger the taxable events of the tax as long as they are maintained under that regime. However, if the transformed products are released for free circulation, the import taxable event occurs. In this case, the accrual coincides with that of the import duties and the settlement follows customs regulations.

Book your free first meeting