Spanish plastic tax amount is included in the taxable base of the intra-Community acquisitions transactions

✅ Spanish authorities have confirmed that the plastic tax amount must be included as part of the taxable base of the intra-Community acquisitions in Spain. Ensure you keep good track and accurate reporting of your intra-Community acquisition transactions.
📆 Separately, remember that you must submit the accounting records for the Spanish plastic tax in July for the first time! This is because the authorities approved an extended deadline to comply with this obligation for the first 6 months.
🧾Concerning the July reporting period, you should also consider that August is a non-working month, so the deadline is again extended for the electronic records submission to September.

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