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MEDIUM
FISCAL

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

V0637-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0637-25
Published
8 Apr 2025

Summary

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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