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V0924-25 ·27 May 2025 ·consulta-vinculante Medium impact
Tax

Plastic packaging tax deduction possible for FCA exports

A company asks whether it can deduct fees from the tax on non-reusable plastic packaging when exporting goods under FCA terms. The DGT responds that deduction is allowed if the shipment is proven to be outside the tax jurisdiction and the tax has been paid in advance.

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2025-05-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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