Tax implications of selling crushed plastic waste: application of the reverse charge rule

• 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.

Source: www2.agenciatributaria.gob.es

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.