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V1305-25 ·11 July 2025 ·consulta-vinculante Medium impact
Tax

Recovery of plastic packaging tax possible if goods are shipped abroad

A canned goods factory asks whether it can claim a refund of the special tax on non-reusable plastic packaging when exporting. The DGT states that the buyer is entitled to claim the refund if it can prove the goods were shipped outside Spain and the tax was paid.

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2025-07-11PublishedPublished 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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