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V0637-25 ·8 April 2025 ·consulta-vinculante Medium impact
Tax

Recovery possible for plastic packaging tax if raw material not used for packaging

A packaging manufacturer asks whether it can recover the tax paid on semi-finished plastic reels not used for packaging but recycled. The DGT confirms that recovery is possible if it can prove the material is not destined for packaging.

In 6 key points

Lifecycle

2025-04-08PublishedPublished 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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