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V0131-23 ·3 February 2023 ·consulta-vinculante Medium impact
Tax

Tax refunds may be requested for film shrinkage or returned products subject to specific requirements

A bakery company has requested clarification regarding the treatment of the Special Tax on Non-Reusable Plastic Packaging in cases of shrinkage, defective products, and exports. The DGT clarifies when a refund or deduction is applicable and confirms that biodegradable plastic is subject to the tax.

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2023-02-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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