The proposed tax would apply in the case of manufacture of the subject plastic articles, with tax being imposed on the first delivery or provision made in the Spanish territory. The tax would also apply under separate rules for imports and intra-community supplies.
Source KPMG
Latest Posts in "Spain"
- Spain TEAC Clarifies Plastic Tax Refunds and VAT Correction for Fraudulent Transactions
- VAT Exemption Code 9022 for Special Regime Operators with Global Guarantee
- VAT IT eezi webinar – European E-Invoicing Spotlight: Greece, Poland, Croatia & Spain (Nov 27)
- Understanding Spain’s Royal Decree 1007/2023: Digital Billing Records and Fiscalization Compliance
- Restored VAT Rates Boost Spain’s Revenue by €1.67 Billion Amid Strong Economic Growth
