General information

Taxable event

The manufacture, importation, intra-Community acquisition or irregular possession of products that are part of the target scope is subject to the tax.

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

An intra-Community acquisition is the obtaining of the power of disposal of products subject to tax transported or dispatched from another Member State of the European Union and destined for the Spanish mainland or the Balearic Islands.Shipments of taxable goods which, with the aforementioned origin and destination, may be made by an owner to himself are assimilated to intra-Community acquisitions.

Importation is the obtaining of the power of disposal of products subject to tax transported or dispatched from non-EU territory to the Spanish mainland or the Balearic Islands when it gives rise to the release for free circulation.

If the destination is the Canary Islands, Ceuta or Melilla, it is considered an import if the products subject to tax come from another territory other than the Peninsula or the Balearic Islands and gives 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 tax without proof of their manufacture, importation, intra-Community acquisition or acquisition in Spanish territory.