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V0753-24 ·16 April 2024 ·consulta-vinculante Medium impact
Tax

Refund of plastic packaging tax may be requested if the purchaser proves exempt use

A glass packaging distributor has enquired about the treatment of intra-Community acquisitions subject to the tax on non-reusable plastic packaging. The DGT clarifies that if the seller is unable to apply an exemption due to lack of knowledge regarding the final use, the purchaser may request a refund provided they can prove the packaging is intended for exempt products, such as medicines.

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2024-04-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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