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V0411-23 ·23 February 2023 ·consulta-vinculante Medium impact
Tax

Packaging manufacturers may deduct tax paid on packaging returned for destruction

A paint company has enquired about how to claim a refund of the special tax on non-reusable plastic packaging when such packaging breaks during the production process. The DGT clarifies that the right to deduction belongs to the manufacturer of the packaging, rather than the purchaser.

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2023-02-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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