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V0397-23 ·22 February 2023 ·consulta-vinculante Medium impact
Tax

Tax refunds for plastic coil waste may be requested if certain requirements are met

A company manufacturing plastic bags from coils has enquired whether it can recover the tax paid on process waste. The DGT indicates that, as it does not qualify as a manufacturer under the law, it may request a refund under the assumption of semi-finished products not intended for the production of packaging subject to the tax.

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2023-02-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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