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V0876-23 ·13 April 2023 ·consulta-vinculante Medium impact
Tax

Right to deduct or claim refund of plastic packaging tax depends on who organises the transport of goods

The applicant asks whether they can deduct or claim a refund of the tax on non-reusable plastic packaging when transport outside Spain is organised by a non-established customer. The DGT rules that the deduction or refund belongs to the party responsible for the transport or who sends it on their own account; therefore, the non-established customer is entitled to the refund if they organise the transport.

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2023-04-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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