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MEDIUM
FISCAL

Recovery of plastic packaging tax possible if goods are shipped abroad

V1305-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1305-25
Published
11 Jul 2025

Summary

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.

In 6 key points

Lifecycle

2025-07-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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