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V1274-24 ·31 May 2024 ·consulta-vinculante Medium impact
Tax

Tax deductions or refunds available for plastic packaging exported from Spain

A taxpayer has queried whether they can deduct the tax paid on plastic packaging that is subsequently sent outside the tax application territory. The Directorate-General for Taxes (DGT) clarifies that deductions apply to intra-Community acquisitions, while refunds apply to imports or domestic purchases.

In 6 key points

How it affects those involved

This clarification provides certainty for businesses regarding the correct mechanism (deduction vs. refund) for recovering plastic packaging tax depending on the nature of the transaction and the final destination of the goods.

Lifecycle

2024-05-31PublishedPublished 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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