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V0213-26 ·4 February 2026 ·consulta-vinculante Medium impact
Tax

No exemption applies if manufacturer does not carry out direct export of plastic packaging outside Spain

A plastic spool manufacturer asks whether it can claim exemption from the tax if its Moroccan customer arranges transport outside Spain. The DGT states exemption does not apply, but the customer may request a refund of the tax paid.

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2026-02-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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