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V0869-24 ·23 April 2024 ·consulta-vinculante Medium impact
Tax

Refunds for destroyed packaging must be managed at the original manufacturer's or importer's registered office

A company has enquired whether it can obtain exemptions or refunds on the plastic packaging tax if semi-finished products or finished packaging are destroyed or deemed unsuitable. The Directorate-General for Taxes (DGT) clarifies that the transformation of semi-finished products into packaging does not constitute manufacturing and details the specific cases for exemption, refund, or deduction based on the product's origin.

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2024-04-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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