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V0662-23 ·17 March 2023 ·consulta-vinculante Medium impact
Tax

A non-taxpayer client may request a tax refund for exported plastic packaging

A printing and packaging handling company inquires as to who may request a refund of the tax on non-reusable plastic packaging upon export. The DGT clarifies that a client who is not a taxpayer may request it if they prove the export and the payment of the tax.

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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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