KEY POINTS

• New indirect tax levied on the use on Spanish territory of non-reusable packaging containing plastic, whether it is presented empty or containing, protecting, handling, distributing and presenting goods. It is levied on the manufacture, import, intra-community acquisition and/ or irregular possession of products included within its objective scope. 
• The taxpayer and the accrual of the tax differ depending on the taxable event that occurs.

For more information, download our RSM Alert.

RSM Alert