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V1085-23 ·28 April 2023 ·consulta-vinculante Medium impact
Tax

Recovery of plastic packaging tax is limited to the cases specified in Article 81 of Law 7/2022

A company purchasing non-reusable plastic packaging for resale has enquired whether it can recover the tax paid. The DGT has ruled that a refund can only be requested if the company falls within the specific circumstances provided for by law and provides proof of payment and its status with the AEAT.

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2023-04-28PublishedPublished 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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