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V1609-23 ·7 June 2023 ·consulta-vinculante Medium impact
Tax

Refund of plastic packaging tax may be requested if the final product is exported

A company has enquired whether the purchase of polyethylene sheets for manufacturing bags intended for export is exempt or allows for a tax refund. The Directorate-General for Taxes (DGT) has ruled that, if the entity is not a taxpayer by virtue of manufacturing, it may request a refund of the tax paid provided that proof of shipment outside the territory is provided.

In 6 key points

How it affects those involved

This ruling clarifies the possibility of recovering plastic packaging tax for businesses that purchase materials for products destined for export, provided they meet specific criteria regarding their tax status and documentation.

Lifecycle

2023-06-07PublishedPublished 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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