General information
Get information about basic tax elements
Taxable event
The manufacture, import, intra-community acquisition or irregular possession of products that are part of the objective scope is subject to the tax.
Manufacturing is the production of products subject to the tax. The production of non-reusable containers that contain plastic is not manufacturing when exclusively semi-finished plastic products are used to obtain them, products that contain plastic intended for closure, marketing or presentation or products that do not contain plastic.
It is an intra-community acquisition to obtain the power to dispose of products subject to the tax transported or dispatched originating from another Member State of the European Union and destined for the Peninsula or the Balearic Islands. Shipments of products subject to the tax that, with the aforementioned origin and destination, an owner may make to himself, are assimilated to intra-community acquisition.
Import is the obtaining of the power to dispose of products subject to the tax transported or dispatched from territory not included in the European Union to the Peninsula, 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 another territory other than the Peninsula or the Balearic Islands and give rise, or would have given rise, to a release for free circulation.
Finally, irregular possession is the possession, marketing, transport or use in Spanish territory of products subject to the tax without proving their manufacture, import, intra-community acquisition or acquisition in Spanish territory.