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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A company asks whether it can reclaim the special tax on non-reusable plastic packaging for goods sent outside the tax area and how to proceed for past periods. The DGT responds that it depends on whether the company is a taxpayer, and that late applications are possible if the period has not prescribed.
Taxpayers may be eligible for refunds on exports outside the tax area if the period has not expired, depending on their status.
The tax team reviews your specific situation.
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