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V0655-23 ·17 March 2023 ·consulta-vinculante Medium impact
Tax

Exemption for shipments outside the territory not applicable without intra-Community acquisition

A confectionery manufacturer has enquired whether it can apply for an exemption for shipments of products outside the territory subject to the plastic packaging tax. The DGT has ruled that the exemption does not apply because the company does not carry out intra-Community acquisitions, although it may still request a refund of the tax paid.

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2023-03-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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