- Entrepreneurs or professionals who receive deliveries of plastic waste, scraps, or trimmings will be subject to the tax.
- The Annex of the LIVA includes a specific category for plastic waste, scraps, and trimmings.
- The Department of Customs and Special Taxes determines whether a product falls under a specific category of the Combined Nomenclature.
- If the crushed plastic falls under category 3915 of the Combined Nomenclature, the buyer will be subject to the tax. Otherwise, the seller will be subject to the tax.
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.