General information

Taxable event

The manufacturing, import, intra-community acquisition or irregular possession of products that are part of the objective scope are subject to tax.

Manufacturing is the production of products subject to the tax. The production of non-reusable packaging containing plastic when only semi-finished plastic products are used to obtain it, products containing plastic intended for closure, marketing or presentation, or products that do not contain plastic, is not considered manufacturing.

Intra-community acquisition is the obtaining of the power to dispose of products subject to tax transported or shipped from another Member State of the European Union and destined for the Peninsula or the Balearic Islands. Shipments of the products subject to the tax that, with the aforementioned origin and destination, may be made by an owner to himself are considered intra-community acquisition.

Importation is the obtaining of the power to dispose of products subject to tax transported or shipped from territory not included in the European Union to the Peninsula or the Balearic Islands when it gives rise to release for free circulation.

If the destination is the Canary Islands, Ceuta or Melilla, it is considered an import if the products subject to the tax come from a territory other than the Peninsula or the Balearic Islands and give rise, or would have given rise, to release for free circulation.

Finally, irregular possession is the possession, marketing, transportation or use in Spanish territory of products subject to the tax without proving their manufacture, importation, intra-community acquisition or acquisition in Spanish territory.