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V1645-23 ·9 June 2023 ·consulta-vinculante Medium impact
Tax

Tax refunds for plastic scraps may be requested if not intended for packaging

A plastic packaging manufacturer has enquired whether it can recover the tax paid on plastic scraps generated during its production process. The Directorate-General for Taxes (DGT) has ruled that a refund may be requested if it is proven that these semi-finished products are not intended for the production of packaging subject to the tax.

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2023-06-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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